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 |
