Rule 3 Integrated Goods and Services Tax Rules, 2017
The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or...
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Rule 2 Integrated Goods and Services Tax Rules, 2017
Application of Central Goods and Services Tax Rules.-The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017shall, so...
Integrated Goods and Services Tax Rules, 2017
Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 4/2017 – Integrated Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939...
Chapter IX Miscellaneous
Section 25 Removal of difficulties (1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a...
Chapter IX Miscellaneous
Section 24 Laying of rules, regulations and notifications Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act,...
Chapter IX Miscellaneous
Section 23 Power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act....
Chapter IX Miscellaneous
Section 22 Power to make rules (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without...
Chapter IX Miscellaneous
Section 21 Import of services made on or after the appointed day Import of services made on or after the appointed day shall be liable to tax under the provisions...
Chapter IX Miscellaneous
Section 20 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...
Chapter VIII Apportionment of Tax and Settlement of Funds
Section 19 Tax wrongfully collected and paid to Central Government or State Government (1) A registered person who has paid integrated tax on a supply considered by him to be...
