Section 8 Chhattishgarh GST Act 2017 ( Section 8 Chhattishgarh 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: — (a)… Read More »
Section 7 Chhattishgarh GST Act 2017 ( Section 7 Chhattishgarh 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, barter, exchange,… Read More »
Section 6 Chhattishgarh GST Act 2017 ( Section 6 Chhattishgarh 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 under the Central Goods… Read More »
Section 5 Chhattishgarh GST Act 2017 ( Section 5 Chhattishgarh GST Act 2017 explains Powers of officers and is Covered in CHAPTER II : ADMINISTRATION) Powers 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 »
Section 4 Chhattishgarh GST Act 2017 ( Section 4 Chhattishgarh GST Act 2017 explains Appointment of officers and is Covered in CHAPTER II : ADMINISTRATION) Appointment of officers 4. (1) The Government may. in addition to the officers as may be notified under Section 3, appoint such persons as it may think fit to be the officers under this Act. (2) The Commissioner… Read More »
Section 3 Chhattishgarh GST Act 2017 ( Section 3 Chhattishgarh GST Act 2017 explains Officers under this Act and is Covered in CHAPTER II : ADMINISTRATION) Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Commissioner of State tax, (b) Special Commissioners of State tax, (c) Additional Commissioners… Read More »
SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ] RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) – CORRIGENDUM TO NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017 NOTIFICATION NO.FTX.56/2017/PT-I/7, DATED 31-7-2017 In the notification No.FTX.56/2017/14, dated 29-6-2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette,… Read More »
SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ POWER TO GRANT EXEMPTION FROM TAX ] INTRA-STATE EXEMPT GOODS NOTIFIED UNDER SECTION 11(1) – CORRIGENDUM TO NOTIFICATION NO.2/2017-STATE TAX (RATE) [NO.FTX.56/2017/15], DATED 29-6-2017 NOTIFICATION NO.FTX.56/2017/PT-I/39, DATED 31-7-2017 In the notification No.FTX.56/2017/15, dated. 29-6-2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam… Read More »
Section 2 Chhattishgarh GST Act 2017 ( Section 2 Chhattishgarh GST Act 2017 explains Definitions and is Covered in CHAPTER I : PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,— (1) “actionable claim” shall have the same meaning as assigned to it in Section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) “address of delivery” means the address… Read More »
Section 1 Chhattishgarh GST Act 2017 ( Section 1 Chhattishgarh GST Act 2017 explains Short title, extent and commencement and is Covered in CHAPTER I : PRELIMINARY ) Short title, extent and commencement 1. (1) This Act may be called the Chhattisgarh Goods and Services Tax Act, 2017. (2) It extends to the whole State of the Chhattisgarh. (3) It shall come into force… Read More »