Showing posts with the label CGST ACTShow all
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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