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Preliminary

Section 1 : Short title, extent and commencement – Preliminary

1. Short title, extent and commencement (1) This Act may be called the Central / State Goods and Services Tax Act, 2016. (2) It extends to...
Preliminary

Section 2 : Definitions – Preliminary

2. Definitions In this Act, unless the context otherwise requires,-  (1) "actionable claim" shall have the meaning assigned to it in section 3 of the...
Preliminary

Section 3 : Meaning and scope of supply – Preliminary

3. Meaning and scope of supply (1) Supply includes— (a) all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, rental,...
Administration

Section 4A : Classes of officers under the Central Goods and Services Tax Act...

4. Classes of officers under the Central Goods and Services Tax Act (1) There shall be the following classes of officers under the Central Goods...
Administration

Section 4B : Classes of officers under the State Goods and Services Tax Act...

4. Classes of officers under the State Goods and Services Tax Act (1) There shall be the following classes of officers and persons under the...
Administration

Section 5A : Appointment of officers under the Central Goods and Services Tax Act...

5. Appointment of officers under the Central Goods and Services Tax Act (1) The Board may appoint such persons as it may think fit to...
Administration

Section 5B : Appointment of officers under the State Goods and Services Tax Act...

5 Appointment of officers under the State Goods and Services Tax Act (1) The Government may appoint such persons as it may think fit to...
Administration

Section 6A : Powers of officers under the Central Goods and Services Tax Act...

6. Powers of officers under the Central Goods and Services Tax Act (1) Subject to such conditions and limitations as the Board may impose, an...
Administration

Section 6B : Powers of officers under the State Goods and Services Tax Act...

6. Powers of officers under the State Goods and Services Tax Act (1) Subject to such conditions and limitations as the Commissioner may impose, an...
Administration

Section 7 : Powers of SGST/CGST officers under the Act – Administration

7. Powers of SGST/CGST officers under the Act (Draft I) (1) Notwithstanding anything contained in this Act, the proper officers for the purposes of any...

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