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An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
The Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and service. Both VAT and GST have the same taxation slabs. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes.
issued up to December 2023 and the Central GST (Second Amendment) Act, 2023 ensuring that the readers have access to the most recent and relevant information regarding the GST law. The publication comprises of the whole spectrum of GST law viz. the Constitution (101st Amendment) Act, the CGST Act,
11 paź 2024 · Eventually, information under all categories in Customs, GST, Central Excise and erstwhile Service Tax will be available. In case, any user comes across any anomaly or error in content, it is requested to please notify CBIC on feedback.taxinfo@icegate.gov.in. Search Information in Acts Rules.
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Ministry:
1 maj 2017 · PPT on GST; Short PPT; PPT on 48 GST Council - 14th Feb; PPT on Overview of GST - 3-3-23; PPT on GST and Co-operative Federalism 5.4.23; PPT on 50th GST Council Meeting on Fitment Comittee; PPT on Finance Bill 2023 f (w.e.f. 1.10.2023) PPT on Recent Amendment - Oct'23 & Nov'23; PPT on Role of GST Council and Recent amendment in GST as on 29.11.2023
Section 1 - Short title, extent and commencement - COMMENCEMENT. (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India 1 except the State of Jammu and Kashmir. Section 2 - Definitions - DEFINITIONS.
