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2[Section 20. Manner of distribution of credit by Input Service Distributor.- (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt...

Section 19 Taking input tax credit in respect of inputs and capital goods sent for job work (1) The principal shall, subject to such conditions and restrictions as may be...

Section 18 Availability of credit in special circumstances 1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under this Act...

Section 17 Apportionment of credit and blocked credits. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and...

Section 16 Eligibility and conditions for taking input tax credit. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified...

Section 15 Value of taxable supply (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or...

Section 14 Change in rate of tax in respect of supply of goods or services Notwithstanding anything contained in section 12 or section 13, the time of supply, where there...

Section 13 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...

Section 12 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...

Section 11 Power to grant exemption from tax (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations...