Section – 21 : Import of services made on or after the appointed day

21. Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of...

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

11. The place of supply of goods,— (a) imported into India shall be the location of the importer; (b) exported from India...

Section – 22 : Power to make rules

22. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without...

Section – 1 : Short title, extent and commencement

1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017. (2) It shall extend to the whole of India except...

Section – 12 : Place of supply of services where location of supplier and...

12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services...

Section – 23 : Power to make regulations

23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this...

Section – 2 : Definitions

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

Section – 13 : Place of supply of services where location of supplier or...

13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of...

Section – 24 : Laying of rules, regulations and notifications

24. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall...

Section – 3 : Appointment of officers

3. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

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