Chapter III – Levy and Collection of Tax Section 11A
1[Section 11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.- Notwithstanding anything contained in this Act, if the Government...
Section 122A
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...
Supreme Court Judgement: Section 132
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...
SCHEDULE III
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
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
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...
Chapter XXI Miscellaneous
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...
Chapter XXI Miscellaneous
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...
Chapter XXI Miscellaneous
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...
