The Central Goods and Services Tax Act, 2017 — Bare Act, All Sections & Free PDF
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Overview
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Sections (Showing 1 to 10 of 174)
Section 1 to Section 10 (10 Sections)
Short title, extent and commencement.
(1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India 1 ***. (3) It shall come into force on such date 2 as the Central Gove...
Definitions.
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 (4 of...
Officers under this Act.
The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-- (a) Principal Chief Commissioners of Central Tax or Princip...
Appointment of officers.
(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)...
Powers of officers.
(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under...
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
(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 Services Tax Act are authori...
Scope of supply.
(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...
Tax liability on composite and mixed supplies.
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 a ...
Levy and collection.
(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, ex...
Composition levy.
(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 ...
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Disclaimer: This bare act is reproduced for general informational and reference purposes only and does not constitute legal advice. Always verify provisions against the latest official gazette and consult a qualified advocate before relying on any section.