19. (1) The principal shall, subject to such conditions and restrictions as may be prescrib…
Continue Reading +18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person …
Continue Reading +17. (1) Where the goods or services or both are used by the registered person partly for th…
Continue Reading +16. (1) Every registered person shall, subject to such conditions and restrictions as may be …
Continue Reading +15. (1) The value of a supply of goods or services or both shall be the transaction value, wh…
Continue Reading +14. Notwithstanding anything contained in section 12 or section 13, the time of supply, where…
Continue Reading +13. (1) The liability to pay tax on services shall arise at the time of supply, as determined…
Continue Reading +12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in…
Continue Reading +11. (1) Where the Government is satisfied that it is necessary in the public interest so to d…
Continue Reading +10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the pr…
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