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,...
Chapter II Administration
Section 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (1) Without prejudice to the provisions of this Act, the officers appointed...
Chapter II Administration
Section 5 Powers of officers (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties...
Chapter II Administration
Section 4. Appointment of officers. (1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may...
Chapter II Administration
Section 3 Officers under this Act The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Chief Commissioners of Central...
Chapter I Preliminary
Section 2 Definitions In this Act, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of...
