Home GST LAW (Draft) Chapter 01 – Preliminary

Chapter 01 – Preliminary

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,...

LATEST GST NEWS

KNOWLEDGE BASE