Chapter III Levy and Collection of Tax
Section 10 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,...
Chapter III Levy and Collection of Tax
Section 9 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...
Chapter III Levy and Collection of Tax
Section 8 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...
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,...
