Category: GST Law

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,…

Tax liability on composite and mixed supplies under GST

Sec­­tion-8 of CGST Act 2017 defines the pro­ce­dure of Tax­a­bil­i­ty of com­pos­ite and mixed Sup­ply: The tax lia­bil­i­ty on a com­pos­ite or a mixed sup­ply shall be deter­mined in the fol­low­ing man­ner, name­ly:— a com­pos­ite sup­ply com­pris­ing two or more…

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…