CGST Act : Section 19 : Taking input tax credit in respect of inputs and capital goods sent for job work.
19. (1) The principal shall, subject to such conditions and restrictions as may be prescrib…
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CGST Act : Section 18 : Availability of credit in special circumstances.
18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person …
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CGST Act : Section 17 : Apportionment of credit and blocked credits.
17. (1) Where the goods or services or both are used by the registered person partly for th…
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CGST Act : Section 16 : Eligibility and conditions for taking input tax credit.
16. (1) Every registered person shall, subject to such conditions and restrictions as may be …
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CGST Act : Section 15 : Value of taxable supply.
15. (1) The value of a supply of goods or services or both shall be the transaction value, wh…
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CGST Act : Section 14 : Change in rate of tax in respect of supply of goods or services.
14. Notwithstanding anything contained in section 12 or section 13, the time of supply, where…
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CGST Act : Section 13 : Time of supply of services.
13. (1) The liability to pay tax on services shall arise at the time of supply, as determined…
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CGST Act : Section 12 : Time of supply of goods
12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in…
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CGST Act : Section 11 : Power to grant exemption from tax.
11. (1) Where the Government is satisfied that it is necessary in the public interest so to d…
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CGST Act : Section 10 : Composition levy.
10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the pr…
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CGST Act : Section 9 : Levy and collection.
9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the c…
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CGST Act : Section 8 : Tax liability on composite and mixed supplies.
8. The tax liability on a composite or a mixed supply shall be determined in the following ma…
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CGST Act : Section 7 : Scope of supply.
CHAPTER III LEVY AND COLLECTION OF TAX 7. (1) For the purposes of this Act, the express…
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CGST Act : Section 6 : Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
6. (1) Without prejudice to the provisions of this Act, the officers appointed under the Stat…
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CGST Act : Section 5 : Powers of officers.
5. (1) Subject to such conditions and limitations as the Board may impose, an officer of cent…
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CGST Act : Section 4 : Appointment of officers.
4. (1) The Board may, in addition to the officers as may be notified by the Government under …
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CGST Act : Section 3 : Officers under this Act.
CHAPTER II ADMINISTRATION 3. The Government shall, by notification, appoint the follo…
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CGST Act : Section 2 : Definitions
2. In this Act, unless the context otherwise requires,–– (1) “actionable claim” shall hav…
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