Bare Act-CGST Act 2017

Section 1 of CGST Act, 2017 – Short title, extent and commencement

August 10, 2017

The Central Goods and Services Tax Act, 2017 MINISTRY OF LAW AND JUSTICE(Legislative Department)New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:— THE CENTRAL GOODS AND SERVICES TAX ACT, 2017No. 12 of 2017[12th […]

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Section 2 of CGST Act, 2017 – Definitions

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-I Preliminary Section 2: Definitions. 2. In this Act, unless the context otherwise requires,– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) “address of delivery” means the address of the recipient of

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Section 3 of CGST Act, 2017 – Officers under this Act

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-II Administration Section 3: Officers under this Act. 3. The Government shall, by notificationn1, appoint the following classes of officers for the purposes of this Act, namely:– (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax

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Section 4 of CGST Act, 2017 – Appointment of officers

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-II Administration Section 4: Appointment of officers. 4. (1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act. (2) Without prejudice to the

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Section 5 of CGST Act, 2017 – Powers of officers

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-II Administration Section 5: Powers of officers. 5. (1) Subject to such conditions and limitations as the Board may impose, an officern1 of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officerc1 of central tax may exercise

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Section 6 of CGST Act, 2017 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-II Administration Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. 6. (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and

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Section 7 of CGST Act, 2017 – Scope of supply

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 7: Scope of supply. 7. (1) For the purposes of this Act, the expression “supply” includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or

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Section 8 of CGST Act, 2017 – Tax liability on composite and mixed supplies

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 8: Tax liability on composite and mixed supplies. 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:— (a) a composite supply comprising two or more supplies, one of which is

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Section 9 of CGST Act, 2017 – Levy and collection

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 9: Levy and collection. 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply

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Section 10 of CGST Act, 2017 – Composition levy

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 10: Composition levy. 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not

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Section 11 of CGST Act, 2017 – Power to grant exemption from tax

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 11: Power to grant exemption from tax. 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification,n1 exempt generally, either absolutely or

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Section 11A of CGST Act, 2017 – Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 11A: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice. 1[11A. Notwithstanding anything contained in this Act, if the Government is satisfied that— (a) a practice was, or is, generally prevalent

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Section 12 of CGST Act, 2017 – Time of supply of goods

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-IV Time and Value of Supply Section 12: Time of supply of goods. 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall

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Section 13 of CGST Act, 2017 – Time of supply of services

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-IV Time and Value of Supply Section 13: Time of supply of services. 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall

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Section 14 of CGST Act, 2017 – Change in rate of tax in respect of supply of goods or services

August 10, 2017

The Central Goods and Services Tax Act, 2017 Chapter-IV Time and Value of Supply Section 14: Change in rate of tax in respect of supply of goods or services. 14. Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect

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