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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 [...]

Section – 3 : Appointment of officers
01/16/1900

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

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