GST Act 2017

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    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