GST Incorporating - Bare Act
Book Details
CONTENTS
| RELEVANT EXTRACTS FROM FINANCE ACT, 2025 | (xxxviii-xli) |
| RELEVANT EXTRACTS FROM FINANCE (NO. 2) ACT, 2024 | (xlii-li) |
| RELEVANT EXTRACTS FROM FINANCE ACT, 2024 | (lii) |
PART I : STATUTORY PROVISIONS
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER I
PRELIMINARY
| 1. Short title, extent and commencement | 1 |
| 2. Definitions | 1 |
CHAPTER II
ADMINISTRATION
| 3. Officers under this Act | 16 |
| 4. Appointment of officers | 16 |
| 5. Powers of officers | 17 |
| 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | 17 |
CHAPTER III
LEVY AND COLLECTION OF TAX
| 7. Scope of supply | 18 |
| 8. Tax liability on composite and mixed supplies | 19 |
| 9. Levy and collection | 19 |
| 10. Composition levy | 21 |
| 11. Power to grant exemption from tax | 25 |
| 11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice | 26 |
CHAPTER IV
TIME AND VALUE OF SUPPLY
| 12. Time of supply of goods | 26 |
| 13. Time of supply of services | 28 |
| 14. Change in rate of tax in respect of supply of goods or services | 29 |
| 15. Value of taxable supply | 30 |
CHAPTER V
INPUT TAX CREDIT
| 16. Eligibility and conditions for taking input tax credit | 32 |
| 17. Apportionment of credit and blocked credits | 35 |
| 18. Availability of credit in special circumstances | 38 |
| 19. Taking input tax credit in respect of inputs and capital goods sent for job work | 40 |
| 20. Manner of distribution of credit by Input Service Distributor | 41 |
| 21. Manner of recovery of credit distributed in excess | 42 |
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