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Auction for Sale (Re-Issue) of Government Stocks

F: GST FORM NO.9 QUERY

N: Notification of Tax persons to the respective jurisdictions

F: Ocean Freight

F: ADVANCE LICENCE OF PLASTIC PRODUCT

F: ITC before getting gst registration

F: ITC on Furniture

H: Street lighting services to corporation including operation and mainte...

H: Addition u/s 68 - it is contended before AO that advances (cash credit...

H: Addition on the basis of Peak Credit - unexplained credit entries in t...

H: Capital gain computation - determination of the FMV - it is apparent f...

H: Accrual of income - An income from the MOU/lease agreement cannot be s...

H: Disallowance of 20% of misc. expenses - if there is any deficiency in ...

H: Registration U/s 12AA - charitable activity OR business - Section 8 of...

H: Revision u/s 263 - unsecured loan - AO after having received relevant ...

H: Disallowance u/s 37 - commission to the assessee’s son - when the rate...

H: Penalty u/s 271B - TAR u/s 44AB upto 30th Sep., 2012 - The criminal pr...

H: Determination of assessable value - valuation imported machinery with ...

H: Winding Up - Oppression and mismanagement - Jurisdiction of Company Ju...

H: Extended period of limitation - the positive action with a negative in...

H: Demand of Interest - the Referral Bench itself extended the benefit of...

H: Refund of service tax paid - it can be seen that organisation namely M...

H: Waiver of penalty u/s 80 - - The entire service tax along with interes...

H: Pre-deposit u/s 35F - C&F Agent Service & Business Support services - ...

H: Interest on delayed refund of Interest - Only because there is no prov...

H: CENVAT Credit - input services - Rent-a-Cab Agency Services - the empl...

H: CENVAT credit - input services - service tax not paid in accordance wi...

H: CENVAT Credit - input services - The scope of the term input service u...

A: CLASSIFICATION OF ‘LENO BAGS’ UNDER GST

N: NSE IFSC Clearing Corporation Limited, Gandhinagar for one year, comme...

GST

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INTEGRATED GOODS AND SERVICES TAX ACT, 2017

INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Chapter: I
PRELIMINARY
Section 1	:	Short title, extent and commencement
Section 2	:	Definitions.
Chapter: II
ADMINISTRATION
Section 3	:	Appointment of officers.
Section 4	:	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter: III
LEVY AND COLLECTION OF TAX
Section 5	:	Levy and collection.
Section 6	:	Power to grant exemption from tax.
Chapter: IV
DETERMINATION OF NATURE OF SUPPLY
Section 7	:	Inter-State supply
Section 8	:	Intra-State supply.
Section 9	:	Supplies in territorial waters.
Chapter: V
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Section 10	:	Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11	:	Place of supply of goods imported into, or exported from India.
Section 12	:	Place of supply of services where location of supplier and recipient is in India
Section 13	:	Place of supply of services where location of supplier or location of recipient is outside India.
Section 14	:	Special provision for payment of tax by a supplier of online information and database access or retrieval services
Chapter: VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
Section 15	:	Refund of integrated tax paid on supply of goods to tourist leaving India.
Chapter: VII
ZERO RATED SUPPLY
Section 16	:	Zero rated supply.
Chapter: VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section 17	:	Apportionment of tax and settlement of funds.
Section 18	:	Transfer of input tax credit.
Section 19	:	Tax wrongfully collected and paid to Central Government or State Government.
Chapter: IX
MISCELLANEOUS
Section 20	:	Application of provisions of Central Goods and Services Tax Act.
Section 21	:	Import of services made on or after the appointed day.
Section 22	:	Power to make rules.
Section 23	:	Power to make regulations.
Section 24	:	Laying of rules, regulations and notifications.
Section 25	:	Removal of difficulties.
Notes on clauses
Notes	:	Notes on clauses
MEMORANDUM
MEMO	:	MEMORANDUM REGARDING DELEGATED LEGISLATION

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