CHAPTER I – PRELIMINARY

Section 1 – Short title, extent and commencement

Section 2 – Definitions.

CHAPTER II – ADMINISTRATION

Section 3 – Officers under this Act.

Section 4 –  Authorisation of officers.

Section 5 – Powers of officers

Section 6 – Authorisation of officers of central tax as proper officer in certain circumstances.

CHAPTER III – LEVY AND COLLECTION OF TAX

Section 7 – Levy and collection.

Section 8 – Power to grant exemption from tax.

CHAPTER IV – PAYMENT OF TAX

Section 9 – Payment of tax.

Section 10 – Transfer of input tax credit.

CHAPTER V – INSPECTION, SEARCH, SEIZURE AND ARREST

Section 11 – Officers required to assist proper officers.

CHAPTER VI – DEMANDS AND RECOVERY

Section 12 – Tax wrongfully collected and paid to Central Government or Union territory Government.

Section 13 – Recovery of tax

CHAPTER VII – ADVANCE RULING

Section 14 – Definitions.

Section 15 – Constitution of Authority for Advance Ruling

Section 16 – Constitution of Appellate Authority for Advance Ruling.

CHAPTER VIII – TRANSITIONAL PROVISIONS

Section 17 – Migration of existing tax payers.

Section 18 – Transitional arrangements for input tax credit.

Section 19 – Transitional provisions relating to job work.

Section 20 – Miscellaneous transitional provisions

CHAPTER IX – MISCELLANEOUS

Section 21 – Application of provisions of Central Goods and Services Tax Act

Section 22 – Power to make rules

Section 23 – General power to make regulations.

Section 24 – Laying of rules, regulations and notifications.

Section 25 – Power to issue instructions or directions

Section 26 – Removal of difficulties.

Close Menu
%d bloggers like this: