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- 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
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