Section 13 GST Act 2017 (CGST Act)

The Central Goods and Services Act, 2017 (CGST Act) Section 13 – Time of supply of services. (1) The liability to pay tax on services shall arise at the time of supply as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the

Section 3 of The Indian Evidence Act, 1872

Section 3 of The Indian Evidence Act, 1872 3 Interpretation clause. —In this Act the following words and expressions are used in the following senses, unless a contrary intention appears from the context:— “Court”. —“Court” includes all Judges 1 and Magistrates, 2 and all persons, except arbitrators, legally authorized to take evidence. “Fact”. —“Fact” means

Section 1 of The Indian Evidence Act, 1872

1. Short title, extent and commencement.—This Act may be called the Indian Evidence Act, 1872. It extends to the whole of India 1[except the State of Jammu and Kashmir] and applies to all judicial proceedings in or before any Court, including Courts-martial, 2[other than Courts-martial convened under the Army Act] (44 & 45 Vict., c.

Section 11 GST Act 2017 (CGST Act)

The Central Goods and Services Act, 2017 (CGST Act) Section 11 – Power to grant exemption from tax (1)  Where the Government is satisfied that it is necessary in the public interest so to do it may on the recommendations of the Council, by notification exempt generally either absolutely or subject to such conditions as

Section 10 GST Act 2017 (CGST Act)

The Central Goods and Services Act, 2017 (CGST Act) Section 10 – Composition levy (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may

The Indian Evidence Act, 1872

THE INDIAN EVIDENCE ACT, 1872 1. Short title, extent and commencement.—This Act may be called the Indian Evidence Act, 1872. It extends to the whole of India 1[except the State of Jammu and Kashmir] and applies to all judicial proceedings in or before any Court, including Courts-martial, 2[other than Courts-martial convened under the Army Act]