Section 14 Telangana GST Act 2017 [ Section 14 Telangana GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in Chapter IV : Time and Value of Supply ] Change in rate of tax in respect of supply of goods or services. 14. Notwithstanding anything contained in section 12 or… Read More »
Section 13 Telangana GST Act 2017 [ Section 13 Telangana 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 terms of the provisions of… Read More »
Section 12 Telangana GST Act 2017 [ Section 12 Telangana 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 terms of the provisions of… Read More »
Section 11 Telangana GST Act 2017 [ Section 11 Telangana 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, on… Read More »
Section 10 Telangana GST Act 2017 [ Section 10 Telangana 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 aggregate… Read More »
Section 9 Telangana GST Act 2017 [ Section 9 Telangana 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 Telangana goods and services tax on all intra-State supplies of… Read More »
Section 8 Telangana GST Act 2017 [ Section 8 Telangana 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, namely:… Read More »
Section 7 Telangana GST Act 2017 [ Section 7 Telangana GST Act 2017 explains Scope of supply 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 of goods or services or both such as sale, transfer,… Read More »
Section 6 Telangana GST Act 2017 [ Section 6 Telangana GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in Chapter II : Administration ] Authorisation of officers of central tax as proper officer in certain circumstances. 6. (1) Without prejudice to the provisions of this Act, the officers appointed… Read More »
Section 5 Telangana GST Act 2017 [ Section 5 Telangana GST Act 2017 explains Power of officers. and is covered in Chapter II : Administration ] Power of officers. 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2)… Read More »