Section 17 of Tamil Nadu GST Act 2017 ( Section 17 of Tamil Nadu GST Act 2017 explains Appointment of credit and blocked credits and is covered in CHAPTER V INPUT TAX CREDIT ) [ Enforced with effect from 1-7-2017.] Appointment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person… Read More »
Section 16 of Tamil Nadu GST Act 2017 ( Section 16 of Tamil Nadu GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in CHAPTER V INPUT TAX CREDIT ) [. Enforced with effect from 1-7-2017.] Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions… Read More »
Section 15 of Tamil Nadu GST Act 2017 ( Section 15 of Tamil Nadu GST Act 2017 explains Value of taxable supply and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) [ Enforced with effect from 1-7-2017.] Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value,… Read More »
Section 14 of Tamil Nadu GST Act 2017 ( Section 14 of Tamil Nadu GST Act 2017 explains Change in rate of tax in respect of supply or goods or services and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) [ Enforced with effect from 1-7-2017.] Change in rate of tax in respect of supply or goods or… Read More »
Section 12 of Tamil Nadu GST Act 2017 ( Section 12 of Tamil Nadu GST Act 2017 explains Time of supply of goods and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) [ Enforced with effect from 1-7-2017. ] Time of supply of goods 12.(1) The liability to pay tax on goods shall arise at the time… Read More »
Section 11 of Tamil Nadu GST Act 2017 ( Section 11 of Tamil Nadu GST Act 2017 explains Power to grant exemption from tax and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [Enforced with effect from 1-7-2017.] Power to grant exemption from tax 11.(1) Where the Government is satisfied that it is necessary in the public… Read More »
Section 10 of Tamil Nadu GST Act 2017 ( Section 10 of Tamil Nadu GST Act 2017 explains Composition levy and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [Enforced with effect from 28-6-2017.] 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… Read More »
Section 9 of Tamil Nadu GST Act 2017 ( Section 9 of Tamil Nadu GST Act 2017 explains Levy and collection and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [Enforced with effect from 1-7-2017.] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Tamil Nadu goods… Read More »
Section 8 of Tamil Nadu GST Act 2017 ( Section 8 of Tamil Nadu GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [ Enforced with effect from 1-7-2017.] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall… Read More »
Section 7 of Tamil Nadu GST Act 2017 ( Section 7 of Tamil Nadu GST Act 2017 explains Scope of supply and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [ Enforced with effect from 1-7-2017.] Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes— (a) all forms of supply of goods or… Read More »