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GST Acts
Select Act
Central Goods and Services Tax Act, 2017
Central Goods And Services Tax (Extension To Jammu And Kashmir) Act, 2017
Constitution (One Hundred And First Amendment) Act, 2016
Goods And Services Tax (Compensation To States) Act, 2017
Integrated Goods And Services Tax (Extension To Jammu And Kashmir) Act, 2017
Integrated Goods And Services Tax Act, 2017
Union Territory Goods And Services Tax Act, 2017
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Chapter I-Preliminary
Chapter II-Administration
Chapter III-Levy and Collection of Tax
Chapter IV-Time and Value of Supply
Chapter V-Input Tax Credit
Chapter VI-Registration
Chapter VII-Tax Invoice, Debit and Credit Notes
Chapter VIII-Accounts and Records
Chapter IX-Returns
Chapter X-Payment of Tax
Chapter XI-Refunds
Chapter XII-Assessment
Chapter XIII-Audit
Chapter XIV-Inspection, Search, Seizure and Arrest
Chapter XV-Demands and Recovery
Chapter XVI-Liability to pay in Certain Cases
Chapter XVII-Advance Ruling
Chapter XVIII-Appeals and Revision
Chapter XIX-Offences and Penalties
Chapter XX-Transitional Provisions
Chapter XXI-Miscellaneous
Schedule-
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Section 1
Short title, extent and commencement
Section 2
Definitions
Section 3
Officers under this Act
Section 4
Appointment of Officers
Section 5
Powers of officers under GST
Section 6
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 7
Scope of supply
Section 8
Tax liability on composite and mixed supplies
Section 9
Levy and collection
Section 10
Composition levy
Section 11
Power to grant exemption from tax
Section 12
Time of Supply of Goods
Section 13
Time of Supply of Services
Section 14
Change in rate of tax in respect of supply of goods or services
Section 15
Value of Taxable Supply
Section 16
Eligibility and conditions for taking input tax credit
Section 17
Apportionment of credit and blocked credits
Section 18
Availability of credit in special circumstances
Section 19
Taking input tax credit in respect of inputs and capital goods sent for job work
Section 20
Manner of distribution of credit by Input Service Distributor
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