Goods & Service Tax

Section 13 Central Goods and Services Tax Act, 2017

Time of Supply of Services (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:- (a) the date of issue of invoice by the supplier, […]

Section 12 Central Goods and Services Tax Act, 2017

Time of Supply of Goods (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier

Section 11 Central Goods and Services Tax Act, 2017

Power to grant Exemption (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from

Section 10 Central Goods and Services Tax Act, 2017

Composition levy (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, 1[in lieu of the tax payable by him under sub-section (1)

Section 9 Central Goods and Services Tax Act, 2017

Levy and collection (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding

Section 8 Central Goods and Services Tax Act, 2017

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

Section 7 Central Goods and Services Tax Act, 2017

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)

Section 6 Central Goods and Services Tax Act, 2017

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

Section 5 Central Goods and Services Tax Act, 2017

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

Section 4 Central Goods and Services Tax Act, 2017

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