Author Archives: Prashant Thakur

Section – 7 : Inter-State supply

7. (1) Subject to the provisions of section 10, supply of goods, where the location [...]

Section – 6 : Power to grant exemption from tax

6. (1) Where the Government is satisfied that it is necessary in the public interest [...]

Section – 5 : Levy and collection

5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax [...]

Section – 4 : Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

4. Without prejudice to the provisions of this Act, the officers appointed under the State [...]

Section – 3 : Appointment of officers

3. The Board may appoint such central tax officers as it thinks fit for exercising [...]

Section – 2 : Definitions

2. In this Act, unless the context otherwise requires,— (1) “Central Goods and Services Tax [...]

Section – 1 : Short title, extent and commencement

1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017. [...]