Daily Archives: July 2, 2017

Section 8 Puducherry GST Act 2017 : Tax liability on composite and mixed supplies

By | July 2, 2017

Section 8 Puducherry GST Act 2017 [ Section 8 of Puducherry GST Act 2017 deals with Tax liability on composite and mixed supplies  ] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:— (a) a composite supply comprising two… Read More »

Section 6 Puducherry GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 2, 2017

Section 6 Puducherry GST Act 2017 [ Section 6 of Puducherry GST Act 2017 deals with Authorisation of officers of central tax as proper officer in certain circumstances  ] Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the officers appointed under… Read More »

Section 3 Puducherry GST Act 2017 : Officers under this Act

By | July 2, 2017

Section 3 Puducherry GST Act 2017 [ Section 3 of Puducherry GST Act 2017 deals with Officers under this Act ] 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:— (a) Principal Chief Commissioner of State tax, (b) Chief Commissioner of State tax, (c) Commissioner of State tax,… Read More »

Section 1 Puducherry GST Act 2017 – Short title, extent and commencement

By | July 2, 2017

Section 1 Puducherry GST Act 2017 [ Section 1 of Puducherry GST Act 2017 deals with Short title, extent and commencement ] PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 CHAPTER I PRELIMINARY Short title, extent and commencement 1. (1) This Act may be called the Puducherry Goods and Services Tax Act, 2017. (2) It extends to… Read More »

GST History of India and Background Material

By | July 2, 2017

GST History and Background Material GST Council Notification  for Creation of GST Council would be effective from 12.09.2012 vide Notification No S.O. 2915(E) Dated 10th September, 2016 Indian Constitution on GST Constitution One Hundred & First Amendment Act 2016 received the assent of the President on the 8th September, 2016 and Published in Gazettee on 8th September, 2016  Relevant… Read More »

Corrigendum – No. 1/2017-Compensation Cess (Rate) dated 30th June, 2017

By | July 2, 2017

Corrigendum – No. 1/2017-Compensation Cess (Rate) dated 30th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CORRIGENDUM New Delhi, the 30th June, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance… Read More »

Corrigendum – No. 2/2017-Compensation Cess (Rate) dated the 28th June, 2017

By | July 2, 2017

Corrigendum – No. 2/2017-Compensation Cess (Rate) dated the 28th June, 2017 PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CORRIGENDUM New Delhi, the 1st July, 2017 G.S.R. 813(E) – In the English version of the notification of the Government of India… Read More »