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Section SCHEDULE III-ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES of CGST ACT, 2017 1. Services by an employee to the employer in the course of or in relation to his employment. 2. Services by any court or Tribunal established under any law for the … Continue reading “Section SCHEDULE III-ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES of CGST ACT, 2017”

Section SCHEDULE II-ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES of CGST ACT, 2017 1. Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply … Continue reading “Section SCHEDULE II-ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES of CGST ACT, 2017”

Section SCHEDULE I – ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION of CGST ACT, 20171. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2. Supply of goods or services or both between related persons or between distinct persons as specified in section … Continue reading “Section SCHEDULE I – ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION of CGST ACT, 2017”

Section 174 – Repeal and saving of CGST ACT, 2017 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal … Continue reading “Section 174 – Repeal and saving of CGST ACT, 2017”

Section 173 – Amendment of Act 32 of 1994 of CGST ACT, 2017 173. Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.

Section 172 – Removal of difficulties of CGST ACT, 2017 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of … Continue reading “Section 172 – Removal of difficulties of CGST ACT, 2017”

Section 170 – Rounding off of tax, etc of CGST ACT, 2017 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such … Continue reading “Section 170 – Rounding off of tax, etc of CGST ACT, 2017”

Section 169 – Service of notice in certain circumstances of CGST ACT, 2017 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:— (a) by giving or tendering it directly or by a messenger including a … Continue reading “Section 169 – Service of notice in certain circumstances of CGST ACT, 2017”

Section 168 – Power to issue instructions or directions of CGST ACT, 2017 168. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, … Continue reading “Section 168 – Power to issue instructions or directions of CGST ACT, 2017”

Section 167 – Delegation of powers of CGST ACT, 2017 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified … Continue reading “Section 167 – Delegation of powers of CGST ACT, 2017”