Category: CGST-ACT

Section 13 Time of supply of services (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of...

Section 12 Time of supply of goods (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of...

Section 11 Power to grant exemption from tax (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations...

Section 10 Composition levy (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,...

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...

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...

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,...

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...

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...

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...