Section 17 Puducherry GST Act 2017 [ Section 17 of Puducherry GST Act 2017 deals with Apportionment of credit and blocked credits ] Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount… Read More »
Section 16 Puducherry GST Act 2017 [ Section 16 of Puducherry GST Act 2017 deals with Eligibility and conditions for taking input tax credit ] CHAPTER V INPUT TAX CREDIT Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the… Read More »
Section 15 Puducherry GST Act 2017 [ Section 15 of Puducherry GST Act 2017 deals with Value of taxable supply ] Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of… Read More »
Section 14 Puducherry GST Act 2017 [ Section 14 of Puducherry GST Act 2017 deals with Change in rate of tax in respect of supply of goods or services ] Change in rate of tax in respect of supply of goods or services 14. Notwithstanding anything contained in section 12 or section 13, the time of… Read More »
Section 13 Puducherry GST Act 2017 [ Section 13 of Puducherry GST Act 2017 deals with Time of supply of services ] Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time… Read More »
Section 12 Puducherry GST Act 2017 [ Section 12 of Puducherry GST Act 2017 deals with Time of supply of goods ] CHAPTER IV TIME AND VALUE OF SUPPLY Time of supply of goods 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the… Read More »
Section 11 Puducherry GST Act 2017 [ Section 11 of Puducherry GST Act 2017 deals with Power to grant exemption from tax ] Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by… Read More »
Section 10 Puducherry GST Act 2017 [ Section 10 of Puducherry GST Act 2017 deals with Composition levy ] 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not… Read More »
Section 9 Puducherry GST Act 2017 [ Section 9 of Puducherry GST Act 2017 deals with Levy and collection ] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Puducherry goods and services tax on all intra-State supplies of goods or services or both, except… Read More »
Karnataka GST Act 2017 Karnataka GST Act 2017 GST received the assent of the Governor on the 27th day of June, 2017 CHAPTER I PRELIMINARY Section – 1 Short title, extent and commencement Section – 2 Definitions CHAPTER II Administration Section – 3 Officers under this Act Section – 4 Appointment of officers Section –… Read More »