The Central Goods and Services Act, 2017 (CGST Act) Section 9 – Levy and collection (1) Subject to the provisions of sub-section (2) there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human
The Central Goods and Services Act, 2017 (CGST Act) Section 8 – Tax liability on composite and mixed supplies The tax liability on a composite or a mixed supply shall be determined in the following manner namely:— (a) a composite supply comprising two or more supplies one of which is a principal supply shall be
The Central Goods and Services Act, 2017 (CGST Act) Section 7 – Scope of supply (1) For the purposes of this Act the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer barter exchange licence rental lease or disposal made or agreed to be made for
The Central Goods and Services Act, 2017 (CGST Act) Section 6 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax
The Central Goods and Services Act, 2017 (CGST Act) Section 5 – Powers of officers (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of central tax may
The Central Goods and Services Act, 2017 (CGST Act) Section – Appointment of officers (1) The Board may, in addition to the officers as may be notified by the Government under section 3 appoint such persons as it may think fit to be the officers under this Act. (2) Without prejudice to the provisions of sub-section (1)
The Central Goods and Services Act, 2017 (CGST Act) Section – Appointment of officers (1) The Board may in addition to the officers as may be notified by the Government under section 3 appoint such persons as it may think fit to be the officers under this Act. (2) Without prejudice to the provisions of sub-section
The Central Goods and Services Act, 2017 (CGST Act) Section 3 – Officers under this Act The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax. (b) Chief Commissioners of Central Tax or
Section 1 of CGST Act 2017: – Short title, extent and commencement (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India except the State of Jammu and Kashmir. (3) It shall come into force on such date as the Central Government may by
Goods & Services Tax GST (India) What is GST? Indirect Tax Law Explained Updated on December 04, 2020 – 10:25:28 AM Catalog In this article, we take a closer look at what is GST and the reason why it is making business and taxes simpler and easier What is GST? The journey of GST in India