Central Goods and Service Tax Act 2017

Section 1. Short title, extent and commencement

Section 2. Definitions

Section 3. Officers under this Act.

Section – 7 : Scope of supply

Section – 8 : Tax liability on composite and mixed supplies

Section 9 : Taxable person

Section 10 :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 services

Section 15. Value of taxable supply

Section 18. Manner of recovery of credit distributed in excess

Section 21. Cancellation of registration

 

Section – 23 : Persons not liable for registration

Section – 26 : Deemed registration

Section – 27 : Special provisions relating to casual taxable person and non-resident taxable person 

 

SCHEDULES

 

Schedule I : ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

 

Schedule III : ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES