Schedule III Gujarat GST Act 2017 ( Schedule III Gujarat GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services ) SCHEDULE III (See section 7(2)(a)) ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services… Read More »
Schedule II Gujarat GST Act 2017 ( Schedule II Gujarat GST Act 2017 explains Activities to be treated as supply of goods or supply of services ) SCHEDULE II (See section 7(1)(d)) ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods;… Read More »
Schedule I Gujarat GST Act 2017 ( Schedule I Gujarat GST Act 2017 explains Activities to be treated as supply even if made without consideration ) SCHEDULE I (See section 7(1)(c)) ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such… Read More »
Section 174 Gujarat GST Act 2017 ( Section 174 Gujarat GST Act 2017 explains Savings and is covered in CHAPTER XXI MISCELLANEOUS ) Savings 174. (1) The repeal of the Acts specified in section shall not— (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended… Read More »
Section 173 Gujarat GST Act 2017 ( Section 173 Gujarat GST Act 2017 explains Repeal and is covered in CHAPTER XXI MISCELLANEOUS ) Repeal 173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (Guj. 22 of 2001);… Read More »
Section 172 Gujarat GST Act 2017 ( Section 172 Gujarat GST Act 2017 explains Removal of difficulties and is covered in CHAPTER XXI MISCELLANEOUS ) Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in… Read More »
Section 171 Gujarat GST Act 2017 ( Section 171 Gujarat GST Act 2017 explains Anti-profiteering Measure and is covered in CHAPTER XXI MISCELLANEOUS ) Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in… Read More »
Section 170 Gujarat GST Act 2017 ( Section 170 Gujarat GST Act 2017 explains Rounding off of tax, etc. and is covered in CHAPTER XXI MISCELLANEOUS ) Rounding off of tax, etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act… Read More »
Section 169 Gujarat GST Act 2017 ( Section 169 Gujarat GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XXI MISCELLANEOUS ) Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following… Read More »
Section 168 Gujarat GST Act 2017 ( Section 168 Gujarat GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI MISCELLANEOUS ) Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such… Read More »