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Section 2 of GST Act: Definitions
Amended and updated notes on section 2 of CGST Act, 2017. Detail discussion on provisions and rules related to definitions.
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Section 3 of GST Act: Officers under this Act
Amended and updated notes on section 3 of CGST Act, 2017. Detail discussion on provisions and rules related to officers under this Act.
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Section 4 of GST Act: Appointment of Officers
Amended and updated notes on section 4 of CGST Act, 2017. Detail discussion on provisions and rules related to appointment of Officers.
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Section 5 of GST Act: Powers of officers under GST
Amended and updated notes on section 5 of CGST Act, 2017. Detail discussion on provisions and rules related to powers of officers under GST.
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Section 6 of GST Act: Proper Officer under GST
Amended and updated notes on section 6 of CGST Act, 2017. Circumstances for authorisation of officers of State tax or Union territory tax as proper officer.
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Section 7 of GST Act: Scope of supply
Amended and updated notes on section 7 of CGST Act, 2017. Detail discussion on provisions and rules related to scope of supply.
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Section 8 of GST Act: Tax liability on composite and mixed supplies
Amended and updated notes on section 8 of CGST Act, 2017. Discussion on provisions and rules related to tax liability on composite and mixed supplies.
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Section 9 of GST Act: Levy and collection
Amended and updated notes on section 9 of CGST Act, 2017. Detail discussion on provisions and rules related to levy and collection.
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Section 10 of GST Act: Composition levy
Amended and updated notes on section 10 of CGST Act, 2017. Detail discussion on provisions and rules related to composition levy.
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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.
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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.
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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.