Section 3
Projected growth rate The projected nominal growth rate of revenue subsumed for a State during the transition period shall be fourteen per cent. per annum. Prev | Index | Next...
Section 2
Definitions (1) In this Act, unless the context otherwise requires,- (a) “central tax” means the central goods and services tax levied and collected under the Central Goods and Services Tax...
Compensation to States Act
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) Act, 2017 No. 15 of 2017 Dated: 12th April 2017 An Act to provide for compensation to the States for the loss...
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 5 /2017 – Union Territory Tax New Delhi, the 30th...
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 6/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 743(E).-In...
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 7/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 744(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the...
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 8/2017 – Union Territory Tax New Delhi, the 30th June, 2017...
Union Territory Goods And Services Tax (Lakshadweep) Rules 2017
Union Territory Goods And Services Tax (Lakshadweep) Rules 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 9/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 746(E).-In...
MEMORANDUM REGARDING DELEGATED LEGISLATION
MEMORANDUM REGARDING DELEGATED LEGISLATION Clause 22 of the Union territory Goods and Services Tax Bill, 2017 seeks to empower the Government to make rules, inter-alia, in the following- (a) collection...
Notes on clauses
Notes on clauses Clause 1 provides for short title, extent and commencement of the proposed Act. Clause 2 defines various terms and expressions used in the proposed Act. Clause 3 provides for appointment...
