Section 17 Delhi GST Act 2017 ( Section 17 Delhi GST Act 2017 explains Apportionment of credit and blocked credits and is covered in CHAPTER V INPUT TAX CREDIT ) 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… Read More »
Section 16 Delhi GST Act 2017 ( Section 16 Delhi GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in 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 manner specified… Read More »
Section 15 Delhi GST Act 2017 ( Section 15 Delhi GST Act 2017 explains Value of taxable supply and is covered in CHAPTER IV TIME AND VALUE OF 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… Read More »
Section 14 Delhi GST Act 2017 ( Section 14 Delhi 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 section… Read More »
Section 13 Delhi GST Act 2017 ( Section 13 Delhi 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 provisions of this… Read More »
Section 12 Delhi GST Act 2017 ( Section 12 Delhi 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 provisions of this… Read More »
Section 11 Delhi GST Act 2017 ( Section 11 Delhi 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 the recommendations… Read More »
Section 10 Delhi GST Act 2017 ( Section 10 Delhi 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 turnover in… Read More »
Section 9 Delhi GST Act 2017 ( Section 9 Delhi 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 Delhi goods and services tax on all intra-State supplies of goods or… Read More »
Section 8 Delhi GST Act 2017 ( Section 8 Delhi 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 »