Home GST LAW (Draft) Chapter 03 – Levy Of, And Exemption From, Tax

Chapter 03 – Levy Of, And Exemption From, Tax

Levy_Of_And_Exemption_From_Tax

Section 8 : Levy and Collection of Central/State Goods and Services Tax – Levy...

8. Levy and Collection of Central/State Goods and Services Tax (1) There shall be levied a tax called the Central/State Goods and Services Tax (CGST/SGST)...
Levy_Of_And_Exemption_From_Tax

Section 9 : Composition Levy – Levy Of, And Exemption From, Tax

9. Composition Levy (1) Notwithstanding anything to the contrary contained in the Act but subject to subsection(3) of section 8, on the recommendation of the...
Levy_Of_And_Exemption_From_Tax

Section 10 : Taxable person – Levy Of, And Exemption From, Tax

10.Taxable person (1) Taxable Person means a person who is registered or liable to be registered under Schedule V of this Act. (2) A person who...
Levy_Of_And_Exemption_From_Tax

Section 11 : Power to grant exemption from tax – Levy Of, And Exemption...

11. Power to grant exemption from tax (1) If the Central or a State Government is satisfied that it is necessary in the public interest...

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