June 10, 2017
Transitional_Provisions

Section 188 : Taxability of supply of services in certain cases – Transitional Provisions

188. Taxability of supply of services in certain cases Notwithstanding anything contained in section 13 or 14, the tax in respect of the taxable services shall be payable under the […]
June 10, 2017
Transitional_Provisions

Section 187 : Progressive or periodic supply of goods or services – Transitional Provisions

187. Progressive or periodic supply of goods or services Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made […]
June 10, 2017
Transitional_Provisions

Section 186 : Treatment of long term construction / works contracts – Transitional Provisions

186. Treatment of long term construction / works contracts The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the […]
June 10, 2017
Transitional_Provisions

Section 185 : Treatment of the amount recovered or refunded pursuant to revision of returns – Transitional Provisions

185. Treatment of the amount recovered or refunded pursuant to revision of returns (1)Where any return, furnished under the earlier law, is revised after the appointed day and if, pursuant […]
June 10, 2017
Transitional_Provisions

Section 184 : Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings – Transitional Provisions

184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings (1)Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after […]
June 10, 2017
Transitional_Provisions

Section 183 : Finalization of proceedings relating to output duty or tax liability – Transitional Provisions

183. Finalization of proceedings relating to output duty or tax liability (1)Every proceeding of appeal, revision, review or reference relating to any output duty or tax liability initiated whether before, […]
June 10, 2017
Transitional_Provisions

Section 182 : Claim of cenvat credit to be disposed of under the earlier law – Transitional Provisions

182. Claim of cenvat credit to be disposed of under the earlier law  (1)Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit initiated whether […]
June 10, 2017
Prosecution_And_Compounding_Of_Offences

Section 97 : Compounding of offences – Prosecution And Compounding Of Offences

97.Compounding of offences (1) Any offence under the Act may, either before or after the institution of prosecution, be compounded by the Competent Authority on payment, by the person accused […]
June 10, 2017
Transitional_Provisions

Section 181 : Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided – Transitional Provisions

181.Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Every claim for refund of tax deposited […]
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