Chapter III Levy and Collection of Tax
Section 6 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...
Chapter III Levy and collection of Tax
Section 5 Levy and collection (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies...
Chapter II Administration
Section 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances Without prejudice to the provisions of this Act, the officers appointed under...
Chapter II Administration
Section 3 Appointment of officers The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. Prev | Index | Next...
Chapter I Preliminary
Section 2 Definitions In this Act, unless the context otherwise requires,–– (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) ‘‘central tax”...
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 No. 13 of 2017 Dated: 12th April 2017 An Act to make a provision for levy and collection of tax on inter-State...
