THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 A-1–A-11 THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 1–666 CHAPTER I: PRELIMINARY 1–51 Shorttitle, extent and commencement 1 Definitions 2 CHAPTER II: ADMINISTRATION 52–56 Officersunder this Act 52 Appointmentof officers 53 Powersof officers 54 Authorisationof officers of State tax or Union territory tax as proper officer in certain circumstances 55 CHAPTER III: LEVY AND COLLECTION OF TAX 57–119 Scopeof supply 57 Taxliability on composite and mixed supplies 57 Levyand collection 57 Compositionlevy 78 Powerto grant exemption from tax 87 CHAPTER IV: TIME AND VALUE OF SUPPLY 120–158 Timeof supply of goods 120 Timeof supply of services 130 Read more…
