Category: Indirect Tax
Section 11 of GST Act: Power to grant Exemption
Amended and updated notes on section 11 of CGST Act, 2017. Detail discussion on provisions and rules related to power to grant Exemption.
Section 12 of GST Act: Time of Supply of Goods
Amended and updated notes on section 12 of CGST Act, 2017. Detail discussion on provisions and rules related to time of Supply of Goods.
Section 13 of GST Act: Time of Supply of Services
Amended and updated notes on section 13 of CGST Act, 2017. Detail discussion on provisions and rules related to time of Supply of Services.
Section 14 of GST Act: Time of Supply for Change in GST Rates
Amended and updated notes on section 14 of CGST Act, 2017. Provisions and rules related to change in rate of tax in respect of supply of goods or services.
Section 15 of GST Act: Value of Taxable Supply
Amended and updated notes on section 15 of CGST Act, 2017. Detail discussion on provisions and rules related to value of Taxable Supply.
Section 16 of GST Act: Eligibility and conditions for taking input tax credit
Amended and updated notes on section 16 of CGST Act, 2017. Provisions and rules related to eligibility and conditions for taking input tax credit.
Section 17 of GST Act: Apportionment blocked credits
Amended and updated notes on section 17 of CGST Act, 2017. Detail discussion on provisions and rules related to apportionment of credit and blocked credits.
Section 18 of GST Act: Availability of credit in special circumstances
Amended and updated notes on section 18 of CGST Act, 2017. Detail discussion on provisions and rules related to availability of credit in special circumstances.
Section 19 of GST Act: ITC for inputs and capital goods sent for job work
Amended and updated notes on section 19 of CGST Act, 2017. Provisions and rules related to taking ITC for inputs and capital goods sent for job work.
Section 20 of GST Act: Distribution of credit by Input Service Distributor
Amended and updated notes on section 20 of CGST Act, 2017. Provisions and rules related to manner of distribution of credit by Input Service Distributor.
Section 21 of GST Act: Manner of recovery of credit distributed in excess
Amended and updated notes on section 21 of CGST Act, 2017. Discussion on provisions and rules related to manner of recovery of credit distributed in excess.
Section 22 of GST Act: Persons liable for registration
Amended and updated notes on section 22 of CGST Act, 2017. Detail discussion on provisions and rules related to persons liable for registration.