The Central Goods and Services Tax (GST) Bill 2017 will make provision for levy and collection of tax on intra-state supply of goods, services or both by the central government.
Besides, Jaitley also tabled the Integrated Goods and Services Tax Bill, 2017, which makes provision for levy and collection of tax on inter-State supply.
Jaitley presented the Goods and Services Tax (Compensation to States) that will provide compensation to the states for the loss of revenue arising on account of implementation of the GST.
The fourth bill -- Union Territory Goods and Services Tax Bill 2017 -- will make a provision for levy and collection of tax on intra-state supply of goods, services or both by the Union territories.