Section 13 UP GST Act 2017 [ Section 13 UP GST Act 2017 explains Time of supply of services and is covered in Chapter IV : Time and Value of Supply ] 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… Read More »
Section 12 UP GST Act 2017 [ Section 12 UP GST Act 2017 explains Time of supply of goods and is covered in 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 UP GST Act 2017 [ Section 11 UP GST Act 2017 explains Power to grant exemption from tax and is covered in Chapter III : Levy and Collection of 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,… Read More »
Section 10 UP GST Act 2017 [ Section 10 UP GST Act 2017 explains Composition levy and is covered in Chapter III : Levy and Collection of Tax ] 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… Read More »
Section 9 UP GST Act 2017 [ Section 9 UP GST Act 2017 explains Levy and collection and is covered in Chapter III : Levy and Collection of Tax ] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State… Read More »
Section 8 UP GST Act 2017 [ Section 8 UP GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in Chapter III : Levy and Collection of Tax ] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following manner,… Read More »
GST FAQ’s for Traders Q 1. How will GST benefit the Trading Community? Ans. Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part… Read More »
Ministry of Food Processing Industry establishes GST facilitation cell to guide industry about GST regime The Ministry of Food Processing Industries has established a four member GST Facilitation Cell at its office to guide the industry about the new tax regime. The members of the GST Facilitation Cell can be accessed through Toll Free No… Read More »
Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Excise and Customs No.53/2017-CUSTOMS (N.T.), dated 15th June, 2017, except as respects things done or omitted… Read More »
Section 7 UP GST Act 2017 [ Section 7 UP GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in Chapter III : Levy and Collection of Tax ] Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes— (a) all forms of supply… Read More »