| 1 |
Section 1 |
Short title, extent and commencement. |
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| 2 |
Section 2(1) |
Definitions.- In this Act, unless the context otherwise requires. |
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| 3 |
Section 2(2) |
Commissioner. |
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| 4 |
Section 2(3) |
Designated Authority |
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| 5 |
Section 2(4) |
Exempt Supply |
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| 6 |
Section 2(5) |
Existing Law |
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| 7 |
Section 2(6) |
Government. |
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| 8 |
Section 2(7) |
Output Tax. |
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| 9 |
Section 2(8) |
Union territory. |
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| 10 |
Section 2(9) |
Union territory tax. |
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| 11 |
Section 2(10) |
Words and expressions used. |
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| 12 |
Section 3 |
Officers under this Act. |
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| 13 |
Section 4 |
Authorisation of officers. |
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| 14 |
Section 5 |
Levy and collection. |
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| 15 |
Section 6 |
Powers of officers. |
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| 16 |
Section 7 |
Authorisation of officers of central tax as proper officer in certain circumstances. |
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| 17 |
Section 8 |
Power to grant exemption from tax. |
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| 18 |
Section 9 |
Payment of tax. |
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| 19 |
Section 10 |
Transfer of input tax credit. |
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| 20 |
Section 11 |
Officers required to assist proper officers. |
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| 21 |
Section 12 |
Tax wrongfully collected and paid to Central Government or Union territory Government. |
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| 22 |
Section 13 |
Recovery of tax. |
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| 23 |
Section 14 |
Definitions. |
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| 24 |
Section 15 |
Constitution of Authority for Advance Ruling. |
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| 25 |
Section 16 |
Constitution of Appellate Authority for Advance Ruling. |
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| 26 |
Section 17 |
Migration of existing tax payers. |
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| 27 |
Section 18 |
Transitional arrangements for input tax credit. |
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| 28 |
Section 19 |
Transitional provisions relating to job work. |
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| 29 |
Section 20 |
Miscellaneous transitional provisions. |
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| 30 |
Section 21 |
Application of provisions of Central Goods and Services Tax Act. |
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| 31 |
Section 22 |
Power to make rules. |
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| 32 |
Section 23 |
General power to make regulations. |
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| 33 |
Section 24 |
Laying of rules, regulations and notifications. |
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| 34 |
Section 25 |
Power to issue instructions or directions. |
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| 35 |
Section 26 |
Removal of difficulties. |
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| 36 |
No. Sec. |
FINANCIAL MEMORANDUM. |
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| 37 |
No. Sec. |
MEMORANDUM REGARDING DELEGATED LEGISLATION |
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| 38 |
No. Sec. |
STATEMENT OF OBJECTS AND REASONS. |
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| 39 |
Schedule |
THE SCHEDULE. |
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