Tax liability on composite and mixed supplies The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed […]
Scope of supply (1) For the purposes of this Act, the expression – “supply” includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; 1[(aa)
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes
Powers of officers under GST (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed
Appointment of Officers (1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act. (2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to
Officers under this Act The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Principal Commissioners of Central
Short title, extent and commencement (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India 1[****]2 (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for
Definitions In this Act, unless the context otherwise requires,— (1) “abridged prospectus” means a memorandum containing such salient features of a prospectus as may be specified by the Securities and Exchange Board by making regulations in this behalf; **(2) “accounting standards” means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133; (3)
SECTION 1 Short Title, Extent, Commencement and Application SECTION 2 Definitions SECTION 3 Formation of Company SECTION 3A Members severally liable in certain cases SECTION 4 Memorandum SECTION 5 Articles SECTION 6 Act to Override Memorandum, Articles, etc SECTION 7 Incorporation of Company SECTION 8 Formation of Companies with Charitable Objects, etc SECTION 9 Effect of
CA Bhuvnesh Kumar Goyal
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