Author Archives: Prashant Thakur

Section – 11 : Place of supply of goods imported into, or exported from India

11. The place of supply of goods,— (a) imported into India shall be the location [...]

Section – 10 : Place of supply of goods other than supply of goods imported into, or exported from India

10. (1) The place of supply of goods, other than supply of goods imported into, [...]

Section – 9 : Supplies in territorial waters

9. Notwithstanding anything contained in this Act,— (a) where the location of the supplier is [...]

Section – 8 : Intra-State supply

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

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 [...]