Section-1(GST) : Short title, extent and commencement Section-2(GST) : Definitions Section-3(GST) : Meaning and scope of supply
Section-4(GST). : Classes of officers under the Central Goods and Services Tax Act Section-4A(GST). : Classes of officers under the State Goods and Services Tax Act Section-5(GST). : Appointment of officers under the Central Goods and Services Tax Act Section-5A(GST). : Appointment of officers under the State Goods and Services Tax Act Section-6(GST). : Powers of officers under the Central Goods and Services Tax Act Section-6A(GST). : Powers of officers under the State Goods and Services Tax Act Section-7(GST). : [Powers of SGST/CGST officers under the Act (Draft I) Section-7A(GST). : Powers of SGST/CGST officers under the Act (Draft II)
Section-8(GST). : Levy and Collection of Central/State Goods and Services Tax Section-9(GST). : Composition Levy Section-10(GST). : Taxable person Section-11(GST). : Power to grant exemption from tax
Section-12(GST). : Time of supply of goods Section-13(GST). : Time of supply of services Section-14(GST). : Change in rate of tax in respect of supply of goods or services Section-15(GST). : Value of taxable supply
Section- 66(GST). : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts Section- 67(GST). : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful- misstatement or suppression of facts Section- 68(GST). : General provisions relating to determination of tax Section- 69(GST). : Tax collected but not deposited with the Central or a State Government Section- 70(GST) : Tax wrongfully collected and deposited with Lhe Central or a State Government Section- 71(GST). : Initiation of recovery proceedings Section- 72(GST). : Recovery of tax Section- 73(GST). : Bar on recovery proceedings Section- 74(GST). : Payment of tax and other amount in installments. Section- 75(GST). : Transfer of property to be void in certain cases Section- 76(GST). : Tax to be first charge on property Section- 77(GST). : Provisional attachment to protect revenue in certain cases Section- 78(GST). : Continuation and validation of certain recovery proceedings
Section -165(GST). General provisions Section -166(GST). Migration of existing taxpayers to GST Section -167(GST). Amount of CENVAT credit carried forward in a return to be allowed as input tax credit Section -168(GST). Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations Section -169(GST). Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Section -170(GST). Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Section -171(GST). Credit of eligible duties and taxes in respect of inputs or input services during transit Section -172(GST). Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme Section -173(GST). Exempted goods returned to the place of business on or after the appointed day Section -174(GST). Duty (Tax — in SGST Act) paid goods returned to the place of business on or after the appointed day Section -175(GST). Inputs removed for job work and returned on or after the appointed day Section-(GST)-176. Semifinished goods removed for job work and returned on or after the appointed day Section-(GST)-177. Finished goods removed for carrying out certain processes and returned on or after the appointed day Section-(GST)-178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract Section-(GST)-179. Pending refund claims to be disposed of under earlier law Section-(GST)-180. Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law Section-(GST)-181. Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Section-(GST)-182. Claim of cenvat credit to be disposed of under the earlier law Section-(GST)-183. Finalization of proceedings relating to output duty or tax liability Section-(GST)-184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings Section-(GST)-185. Treatment of the amount recovered or refunded pursuant to revision of returns Section-(GST)-186. Treatment of long term construction / works contracts Section-(GST)-187. Progressive or periodic supply of goods or services Section-(GST)-188. Taxability of supply of services in certain cases Section-(GST)-189. Taxability of supply of goods in certain cases Section-(GST)-190. Credit distribution of service tax by ISO Section-(GST)-191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Section-(GST)-192. Tax paid on goods lying with agents to be allowed as credit Section-(GST)-193. Tax paid on capital goods lying with agents to be allowed as credit Section-(GST)-194. Treatment of branch transfers Section-(GST)-195. Goods sent on approval basis returned on or after the appointed day Section-(GST)-196. Deduction of tax source Section-(GST)-197. Transitional provisions for availing Cenvat credit in certain cases
MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION [ IN TERMS OF CLAUSE (C ) OF SUBSECTION (1) OF SECTION 3] ]
MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
ACTIVITIES OR TRANSACTIONS UNDERTAKEN BY THE CENTRAL GOVERNMENT, A STATE GOVERNMENT OR ANY LOCAL AUTHORITY WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
PERSONS LIABLE TO BE REGISTERED