Section 10 Karnataka GST Act 2017 [ Section 10 Karnataka 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… Read More »
Section 9 Karnataka GST Act 2017 [ Section 9 Karnataka 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 Karnataka Goods and Services Tax on all intra-State supplies of goods… Read More »
Section 8 Karnataka GST Act 2017 [ Section 8 Karnataka 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 Karnataka GST Act 2017 [ Section 7 Karnataka 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 Karnataka GST Act 2017 [ Section 6 Karnataka 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… Read More »
Section 5 Karnataka GST Act 2017 [ Section 5 Karnataka 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… Read More »
Section 4 Karnataka GST Act 2017 [ Section 4 Karnataka 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)… Read More »
Section 3 Karnataka GST Act 2017 [ Section 3 Karnataka 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) Additional Commissioners of State tax,… Read More »
Section 2 Karnataka GST Act 2017 [ Section 2 Karnataka 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 (Central Act 4 of 1882); (2) “address… Read More »
Section 1 Karnataka GST Act 2017 [ Section 1 Karnataka 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 Karnataka Goods and Services Tax Act, 2017. (2) It extends to the whole of Karnataka. (3) It shall come into… Read More »