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Levy and Collection of Central/State Goods and Services Tax

Section 7 - Draft-Bills-Reports - LEVY OF, AND EXEMPTION FROM, TAX - Goods and Services Tax - Section 7 - CHAPTER III LEVY OF, AND EXEMPTION FROM, TAX 7. (1) There shall be levied a tax called the Central/State Goods and Services Tax (CGST/SGST) on a .....

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his Act. (3) Notwithstanding anything contained in sub-section (2), the Central or a State Government may, on the recommendation of the Council, by notification, specify categories of supply of goods and/or services the tax on which is payable on rev .....

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