Category: GST

Levy and collection of GST

Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption,…

Meaning of Supply under CGST Act 2017

As per CGST Act 2017 GST to be levied on SUPPLY of Goods or Services. Therefor the meaning of Supply is very much crucial for laving GST on any transaction. For Lavting GST on any Taxable Goods the transaction in…

CGST Acts 2017

REGISTERED  NO. DL—(N)04/0007/2003—17 EXTRAORDINARY PUBLISHED  BY AUTHORITY   No. 12]     NEW DELHI, WEDNESDAY, APRIL, 12, 2017/CHAITRA 22, 1939 (SAKA)     MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka) The following Act…