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Section – 12 : Place of supply of services where location of supplier and recipient is in India
01/16/1900

12. (1) The provisions of this section shall apply to determine the place of supply [...]

Section – 11 : Place of supply of goods imported into, or exported from India
01/16/1900

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
01/16/1900

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

Section – 9 : Supplies in territorial waters
01/16/1900

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

Section – 8 : Intra-State supply
01/16/1900

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

Section – 7 : Inter-State supply
01/16/1900

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

Section – 6 : Power to grant exemption from tax
01/16/1900

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

Section – 5 : Levy and collection
01/16/1900

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
01/16/1900

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

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