Welcome to your Ch: 1 Jurisdiction and Levy (11 to 15)
11. Examine the following statements.
(i) IGST shall be levied on import of goods as per section 12 of the custom valuation.
(ii) IGST shall be levied on import of service as per CGST Act.
12. As per section 9 of IGST Act what shall be the place of supply at points A, B and C.
