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CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
IGST - INTEGRATED GOODS AND SERVICES TAX ACT, 2017
UTGST - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
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Section No.
Total Records:
197
ACT
SECTION
HEADING
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
1
Short title, extent and commencement
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
2
Definitions
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
3
Officers under this Act
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
4
Appointment of officers
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
5
Powers of officers
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
6
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
7
Scope of supply
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
8
Tax liability on composite and mixed supplies
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
9
Levy and Collection
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
10
Composition levy
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
11
Power to grant exemption from tax
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
11A
Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
12
Time of supply of goods
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
13
Time of supply of services
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
14
Change in rate of tax in respect of supply of goods or services
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
14A
Special provision for Specified Actionable Claims supplied by a person located outside Taxable territory
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
15
Value of taxable supply
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
16
Eligibility and condition for taking input tax credit
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
17
Apportionment of credit and blocked credits
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
18
Availability of credit in special circumstances
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
19
Taking input tax credit in respect of inputs and capital goods sent for job work
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
20
Manner of distribution of credit by Input Service Distributor
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
21
Manner of recovery of credit distributed in excess
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
22
Persons liable for registration
CGST - CENTRAL GOODS AND SERVICES TAX ACT, 2017
23
Persons not liable for registration
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