Category: CGST-ACT

1[Penalty for failure to register certain machines used in manufacture of goods as per special procedure.- (1) Notwithstanding anything contained in this Act, where any person, who is engaged in...

Petitioner& Respondent Order No Date of Judgement Sections Involved Matter  Judgement Makhijani Pushpak Harish V The State of Gujarat Criminal Appeal No.1193 OF 2023 (@ SLP (CRL.) NO. 2868/2023) 19.04.2023...

Section 54 Refund of Tax (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make...

SCHEDULE III [See Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer...

SCHEDULE II [See Section 7] ACTIVITIES 1[OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply...

SCHEDULE I [See Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed...

Section 174 Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of...

Section 173 Amendment of Act 32 of 1994 Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted. Prev | Index | Next...

Section 172 Removal of difficulties (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a...

Section 171 Anti-profiteering measure (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to...