Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IV TIME AND VALUE OF SUPPLY This
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Section 15 - Value of taxable supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... oods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 15 - Value of taxable supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

..... s attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. (4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed. (5) Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determine .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 15 - Value of taxable supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

  1. Notification No. 5/2020 - Dated: 16-10-2020 - Amendment in Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
  2. Notification No. 5/2020 - Dated: 16-10-2020 - Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
  3. Notification No. 5/2020 - Dated: 16-10-2020 - Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
  4. Notification No. 4/2020 - Dated: 30-9-2020 - Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto...
  5. Notification No. 4/2020 - Dated: 30-9-2020 - Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto...
  6. Notification No. 4/2020 - Dated: 30-9-2020 - Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto...
  7. Notification No. 2/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
  8. Notification No. 2/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
  9. Notification No. 2/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017
  10. Notification No. 3/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017-Union territory Tax (Rate), dated the 28th June, 2017
  11. Notification No. 3/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017- Integrated Tax (Rate), dated the 28th June, 2017
  12. Notification No. 3/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
  13. Notification No. 1/2020 - Dated: 21-2-2020 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
  14. Notification No. 1/2020 - Dated: 21-2-2020 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
  15. Notification No. 1/2020 - Dated: 21-2-2020 - Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
  16. Notification No. 28/2019 - Dated: 31-12-2019 - To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
  17. Notification No. 27/2019 - Dated: 31-12-2019 - To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
  18. Notification No. 28/2019 - Dated: 31-12-2019 - To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
  19. Notification No. 27/2019 - Dated: 30-12-2019 - Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
  20. Notification No. 26/2019 - Dated: 30-12-2019 - Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
  21. Notification No. 27/2019 - Dated: 30-12-2019 - Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
  22. Notification No. 20/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on...
  23. Notification No. 14/2019 - Dated: 30-9-2019 - Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST...
  24. Notification No. 19/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on...
  25. Notification No. 14/2019 - Dated: 30-9-2019 - Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its...
  26. Notification No. 20/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on...
  27. Notification No. 14/2019 - Dated: 30-9-2019 - Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in...
  28. Notification No. 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
  29. Notification No. 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
  30. Notification No. 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles
  31. Notification No. 10/2019 - Dated: 10-5-2019 - Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC...
  32. Notification No. 9/2019 - Dated: 10-5-2019 - To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
  33. Notification No. 10/2019 - Dated: 10-5-2019 - To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
  34. Notification No. 3/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector....
  35. Notification No. 8/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector....
  36. Notification No. 3/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate...
  37. Notification No. 4/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
  38. Notification No. 3/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate...
  39. Notification No. 8/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate...
  40. Notification No. 4/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
  41. Notification No. 8/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector
  42. Notification No. 27/2018 - Dated: 31-12-2018 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on...
  43. Notification No. 24/2018 - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting....
  44. Notification No. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st...
  45. Notification No. 25/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st...
  46. Notification No. 24/2018 - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting
  47. Notification No. 27/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st...
  48. Notification No. 14/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on...
  49. Notification No. 13/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on...
  50. Notification No. 26/2018 - Dated: 13-6-2018 - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  51. Notification No. 1/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
  52. Notification No. 46/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and...
  53. Notification No. 48/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to...
  54. Notification No. 46/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to...
  55. Notification No. 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST
  56. Notification No. 39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
  57. Notification No. 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
  58. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services
  59. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
  60. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
  61. Notification No. 20/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books,...
  62. Notification No. 20/2017 - Dated: 22-8-2017 - Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract.
  63. Notification No. 9/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
  64. Notification No. 8/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
  65. Notification No. 12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
  66. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
  67. Notification No. 12/2017 - Dated: 28-6-2017 - Exemptions on supply of services under UTGST Act
  68. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under UTGST Act
  69. Notification No. 1/2017 - Dated: 28-6-2017 - UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
  70. Notification No. 1/2017 - Dated: 28-6-2017 - IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.
  71. Notification No. 1/2017 - Dated: 28-6-2017 - CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
  72. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||