Author: bihartaxconsultant

Bihar Tax Consultant in Daudnagar We are present in every corner of Bihar, to provide quality services so that you will get best services in field of Tax Consultancy as well as Legal Services. Daudnagaris one major business town. It also serves as a financial and economical center of this region . In Daudnagar, Bihar […]

Bihar Tax Consultant in Arwal We are present in every corner of Bihar, to provide quality services so that you will get best services in field of Tax Consultancy as well as Legal Services. Arwal is one major business town. It also serves as a financial and economical center of this region . In Arwal, […]

CHAPTER IX – MISCELLANEOUS     Application of provisions of Central Goods and Services Tax Act.––Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,––   (i) scope of supply;   (ii) composite supply and mixed supply; (iii) time and value of […]

CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS     Apportionment of tax and settlement of funds.–– (1) Out of the integrated tax paid to the Central Government,––   (a) in respect of inter-State supply of goods or services or both to an unregistered person or to a registered person paying tax under […]

CHAPTER VII – ZERO RATED SUPPLY     Zero rated supply.–– (1) ―zero rated supply‖ means any of the following supplies of goods or services or both, namely:––   (a) export of goods or services or both; or   (b) supply of goods or services or both to a Special Economic Zone developer or a […]

CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST   Refund of integrated tax paid on supply of goods to tourist leaving India.––The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards […]

CHAPTER V – PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH       Place of supply of goods other than supply of goods imported into, or exported from India.–– (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,––   (a) […]

CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY     Inter-State supply.— (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in––   (a) two different States;   (b) two different Union territories; or (c) a State and a Union territory, […]

CHAPTER III – LEVY AND COLLECTION OF TAX   Levy and collection.— (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the […]

CHAPTER II – ADMINISTRATION     Appointment of Officers.—The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.   Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.—Without prejudice to the provisions of this Act, the officers appointed under […]