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GST Acts

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 283 items in 15 pages
Section 1Short title, extent and commencement
Section 2Definitions
Section 3Officers under this Act
Section 4Appointment of Officers
Section 5Powers of officers under GST
Section 6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 7Scope of supply
Section 8Tax liability on composite and mixed supplies
Section 9Levy and collection
Section 10Composition levy
Section 11Power to grant exemption from tax
Section 12Time of Supply of Goods
Section 13Time of Supply of Services
Section 14Change in rate of tax in respect of supply of goods or services
Section 15Value of Taxable Supply
Section 16Eligibility and conditions for taking input tax credit
Section 17Apportionment of credit and blocked credits
Section 18Availability of credit in special circumstances
Section 19Taking input tax credit in respect of inputs and capital goods sent for job work
Section 20Manner of distribution of credit by Input Service Distributor