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 Council, the proper officer of […]
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) on all intra-State supplies of […]
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 one or more sections (……………………….) […]
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 officer of the State Goods […]
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 officer of the Central Goods […]
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 be officers under the State […]
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 be officers under the Central […]
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 State Goods and Services Tax […]
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 and Services Tax Act, namely; […]