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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 Changein rate of tax in respect of supply of goods or services                                              137 Valueof taxable supply                                                                                                                   146 CHAPTER V: INPUT TAX CREDIT                                                                                                        159–204 Eligibilityand conditions for taking input tax credit                                                                    159 Apportionmentof credit and blocked credits                                                                               166 Availabilityof credit in special circumstances                                                                             172 Takinginput tax credit in respect of inputs and capital goods sent for job-work                  186  …

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