GST Acts

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