Central Goods and Services Tax Act, 2017
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187 indexed references in 1 Acts match. Showing 1–25.
Central Goods and Services Tax Act, 2017
Section 2 — Definitions.
Central Goods and Services Tax Act, 2017
Section 3 — Officers under this Act.
Central Goods and Services Tax Act, 2017
Section 4 — Appointment of officers.
Central Goods and Services Tax Act, 2017
Section 5 — Powers of officers.
Central Goods and Services Tax Act, 2017
Section 6 — Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
Central Goods and Services Tax Act, 2017
Section 7 — Scope of supply.
Central Goods and Services Tax Act, 2017
Section 8 — Tax liability on composite and mixed supplies.
Central Goods and Services Tax Act, 2017
Section 9 — Levy and collection.
Central Goods and Services Tax Act, 2017
Section 10 — Composition levy.
Central Goods and Services Tax Act, 2017
Section 11 — Power to grant exemption from tax.
Central Goods and Services Tax Act, 2017
Section 11A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
Central Goods and Services Tax Act, 2017
Section 12 — Time of supply of goods.
Central Goods and Services Tax Act, 2017
Section 13 — Time of supply of services.
Central Goods and Services Tax Act, 2017
Section 14 — Change in rate of tax in respect of supply of goods or services.
Central Goods and Services Tax Act, 2017
Section 15 — Value of taxable supply.
Central Goods and Services Tax Act, 2017
Section 16 — Eligibility and conditions for taking input tax credit.
Central Goods and Services Tax Act, 2017
Section 17 — Apportionment of credit and blocked credits.
Central Goods and Services Tax Act, 2017
Section 18 — Availability of credit in special circumstances.
Central Goods and Services Tax Act, 2017
Section 19 — Taking input tax credit in respect of inputs and capital goods sent for job work.
Central Goods and Services Tax Act, 2017
Section 20 — Manner of distribution of credit by Input Service Distributor.
Central Goods and Services Tax Act, 2017
Section 21 — Manner of recovery of credit distributed in excess.
Central Goods and Services Tax Act, 2017
Section 22 — Persons liable for registration.
Central Goods and Services Tax Act, 2017
Section 23 — Persons not liable for registration.
Central Goods and Services Tax Act, 2017
Section 24 — Compulsory registration in certain cases.
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Tax Law · 2017
Central Goods and Services Tax Act, 2017
The Goods and Services Tax (GST) is India's comprehensive indirect tax on the supply of goods and services. It subsumes VAT, service tax, excise, and most other indirect taxes. GST is levied as CGST + SGST for intra-State supply and IGST for inter-State supply.
Read guide →Tax Law · 2025
Income-tax Act, 2025 and the 1961 Act transition
The Income-tax Act, 2025 came into force on 1 April 2026. Transitional savings preserve the 1961 Act for relevant earlier-year matters and proceedings. Check the applicable law before using a section number.
Read guide →