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SECTION NO. HEADING
2017 GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 (AS ON 12/04/2017)
2017 UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 (AS ON 12/04/2017)
01 Short title, extent and commencement
01 Short title, extent and commencement
01 Short title, extent and commencement
02 Definitions
02 Definitions
02 Definitions
03 Officers under this Act
03 Appointment of officers
03 Officers under this Act
04 Appointment of officers
04 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
04 Authorisation of officers
05 Powers of officers
05  Levy and collection
05 Powers of officers
06 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
06 Power to grant exemption from tax
06 Authorisation of officers of central tax as proper officer in certain circumstances
06A Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
07 Levy and collection
07 Inter State supply
07 Scope of supply
08 Tax liability on composite and mixed supplies
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