Section 148 Special procedure for certain processes The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes...

Section 147 Deemed Exports The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment...

Section 146 Common Portal The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of...

Section 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. (1) Notwithstanding anything contained in any other law for the time being...

Section 144 Presumption as to documents in certain cases Where any document–– (i) is produced by any person under this Act or any other law for the time being in...

Section 143 Job work procedure (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed,...

Section 142 Miscellaneous transitional provisions (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier...

Section 141 Transitional provisions relating to job work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to...

Section 140 Transitional arrangements for input tax credit (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his...

Section 139 Migration of existing taxpayers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall...