June 10, 2017
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 Council, the proper officer of […]
June 10, 2017
Levy_Of_And_Exemption_From_Tax

Section 8 : Levy and Collection of Central/State Goods and Services Tax – Levy Of, And Exemption From, Tax

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 […]
June 10, 2017
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 one or more sections (……………………….) […]
June 10, 2017
Administration

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

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 […]
June 10, 2017
Administration

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

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 […]
June 10, 2017
Administration

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

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 […]
June 10, 2017
Administration

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

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 […]
June 10, 2017
Administration

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

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 […]
June 10, 2017
Administration

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

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; […]
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