| 1 |
Section 1 |
Short title, extent and commencement. |
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| 2 |
Section 2(1) |
Central Goods and Services Tax Ac. |
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| 3 |
Section 2(2) |
Central tax |
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| 4 |
Section 2(3) |
Continuous Journey |
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| 5 |
Section 2(4) |
Customs frontiers of India. |
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| 6 |
Section 2(5) |
Export of goods. |
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| 7 |
Section 2(6) |
Export of services. |
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| 8 |
Section 2(7) |
Fixed establishment. |
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| 9 |
Section 2(8) |
Goods and Services Tax (Compensation to States) Act |
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| 10 |
Section 2(9) |
Government. |
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| 11 |
Section 2 (10) |
Import of goods. |
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| 12 |
Section 2(11) |
Import of services |
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| 13 |
Section 2(12) |
Integrated tax. |
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| 14 |
Section 2(13) |
Intermediary |
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| 15 |
Section 2(14) |
Location of the recipient of services. |
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| 16 |
Section 2(15) |
Location of the supplier of services |
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| 17 |
Section 2(16) |
Non-taxable online recipient |
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| 18 |
Section 2(17) |
Online information and database access or retrieval services |
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| 19 |
Section 2(18) |
Output tax |
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| 20 |
Section 2(19) |
Special Economic Zone. |
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| 21 |
Section 2(20) |
Special Economic Zone developer |
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| 22 |
Section 2 (21) |
Supply. |
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| 23 |
Section 2(22) |
Taxable territory |
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| 24 |
Section 2(23) |
Zero-rated supply |
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| 25 |
Section 2(24) |
Words and expressions used. |
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| 26 |
Section 2(25) |
Any reference in this Act |
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| 27 |
Section 3 |
Appointment of officers. |
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| 28 |
Section 4 |
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. |
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| 29 |
Section 5 |
Levy and collection. |
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| 30 |
Section 6 |
Power to grant exemption from tax. |
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| 31 |
Section 7 |
Inter-State supply. |
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| 32 |
Section 8 |
Intra-State supply. |
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| 33 |
Section 9 |
Supplies in territorial waters. |
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| 34 |
Section 10 |
Place of supply of goods other than supply of goods imported into, or exported from India. |
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| 35 |
Section 11 |
Place of supply of goods imported into, or exported from India. |
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| 36 |
Section 12 |
Place of supply of services where location of supplier and recipient is in India. |
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| 37 |
Section 13 |
Place of supply of services where location of supplier or location of recipient is outside India. |
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| 38 |
Section 14 |
Special provision for payment of tax by a supplier of online information and database access or retrieval services. |
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| 39 |
Section 15 |
Refund of integrated tax paid on supply of goods to tourist leaving India. |
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| 40 |
Section 16 |
Zero rated supply. |
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| 41 |
Section 17 |
Apportionment of tax and settlement of funds. |
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| 42 |
Section 17A |
Transfer of certain amounts. |
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| 43 |
Section 18 |
Transfer of input tax credit. |
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| 44 |
Section 19 |
Tax wrongfully collected and paid to Central Government or State Government. |
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| 45 |
Section 20 |
Application of provisions of Central Goods and Services Tax Act. |
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| 46 |
Section 21 |
Import of services made on or after the appointed day. |
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| 47 |
Section 22 |
Power to make rules. |
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| 48 |
Section 23 |
Power to make regulations. |
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| 49 |
Section 24 |
Laying of rules, regulations and notifications. |
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| 50 |
Section 25 |
Removal of difficulties. |
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