Updates

CHAPTER III LEVY AND COLLECTION OF TAX   * Section 7. 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 […]

  (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 of this Act, subject to such conditions as the Government shall, on the recommendations of […]

Section 5. 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 […]

  (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 in clauses […]

CHAPTER II ADMINISTRATION   * Section 3. 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 […]

  In this Act, unless the context otherwise requires,- (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by […]

CHAPTER I PRELIMINARY (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 different provisions […]