All the Sections of Goods and Services Act 2017 at one place. Click on any of the act below for detailed analysis.
Section No. | Section Contents |
1 |
Short Title, extent and commencement |
2 |
Definitions |
3 |
Officers under GST Act |
4 |
Appointment of officers |
5 |
Powers of officers under GST |
6 |
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
7 |
Scope of supply under GST Regime |
8 |
Tax liability on composite and mixed supplies |
9 |
Levy and collection |
10 |
Composition levy |
11 |
Power to grant Exemption |
12 |
Time of Supply of Goods |
13 |
Time of Supply of Services |
14 |
Change in rate of tax in respect of supply of goods or services |
15 |
Value of Taxable Supply |
16 |
Eligibility and conditions for taking input tax credit |
17 |
Apportionment of credit and blocked credits |
18 |
Availability of credit in special circumstances |
19 |
Taking input tax credit in respect of inputs and capital goods sent for job work |
20 |
Manner of distribution of credit by Input Service Distributor |