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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CGST Act : Section 1 : Short title, extent and commencement.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 2017 [12th April, 2017.] An Act to…
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