June 10, 2017
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, lease or disposal made […]
June 10, 2017
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 Transfer of Property Act, 1882 […]
June 10, 2017
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 the whole of India […]
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