Here, we will see Section 7 of the Central Goods and Service Tax (CGST) Act, 2017. It consists of the meaning of Supply. Scope of supply.— (1) For the purposes of this Act, the expression “supply” includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, […]
Here we will see section 3 to 6 of the CGST Act, 2017. It consists of the administration part (CGST Act, 2017 as amended up to 31.08.2021). 3. Officers under this Act. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Chief Commissioners of […]
Here we will see section 2 of the CGST Act, 2017. It consists of the definition part (CGST Act, 2017 as amended up to 31.08.2021). Definitions.— In this Act, unless the context otherwise requires,– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, […]
As per Section 1 of the Central Goods and Service Tax (CGST) Act, 2017 – passed by the Lok Sabha. (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India [*.]1 (3) It shall come into force on such date as the Central […]