GOODS AND SERVICES TAX

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Across
  1. 4. Tax levied on lottery, betting, and gambling under GST
  2. 8. Council meeting is chaired by the _______ of India
  3. 10. Authority managing border control and customs in India
  4. 11. Movement of goods or services under GST
  5. 15. Tax levied on goods when they are transported across international borders
  6. 16. Apex body making decisions on GST rates
Down
  1. 1. Type of duty imposed to protect domestic industries from cheap imports
  2. 2. Customs duty is calculated on the _______ value of imported goods
  3. 3. Indirect tax system introduced in India in 2017 (abbr.)
  4. 5. First country in the world to implement GST
  5. 6. GST is based on ___ principle of consumption
  6. 7. Officer who assesses and collects customs duty
  7. 9. Central share of Goods and Services Tax (abbr.)
  8. 12. Tax levied on inter-state supply of goods and services (abbr.)
  9. 13. IT backbone of GST
  10. 14. GST model followed in India ___ system
  11. 16. Unique identification number allotted to GST taxpayers (abbr.)
  12. 17. Tax credit available on purchases under GST (abbr.)