Daily Archives: July 5, 2017

Section 15 West Bengal GST Ordinance 2017 : Value of taxable supply

By | July 5, 2017

Section 15 West Bengal GST Ordinance 2017 [ Section 15 West Bengal GST Ordinance 2017  explains Value of taxable supply  and is covered in Chapter IV : Time and Value of Supply ] Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid… Read More »

Section 14 West Bengal GST Ordinance 2017 : Change in rate of tax in respect of supply of goods or services .

By | July 5, 2017

Section 14 West Bengal GST Ordinance 2017 [ Section 14 West Bengal GST Ordinance 2017  explains Change in rate of tax in respect of supply of goods or services  and is covered in Chapter IV : Time and Value of Supply ] Change in rate of tax in respect of supply of goods or services . 14. Notwithstanding anything contained in… Read More »

Section 13 West Bengal GST Ordinance 2017 : Time of supply of services

By | July 5, 2017

Section 13 West Bengal GST Ordinance 2017 [ Section 13 West Bengal GST Ordinance 2017  explains Time of supply of services  and is covered in Chapter IV : Time and Value of Supply ] Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with… Read More »

Section 12 West Bengal GST Ordinance 2017 : Time of supply of goods

By | July 5, 2017

Section 12 West Bengal GST Ordinance 2017 [ Section 12 West Bengal GST Ordinance 2017  explains Time of supply of goods and is covered in Chapter IV : Time and Value of Supply ]   Time of supply of goods 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance… Read More »

Section 11 West Bengal GST Ordinance 2017 : Power to grant exemption from tax

By | July 5, 2017

Section 11 West Bengal GST Ordinance 2017 [ Section 11 West Bengal GST Ordinance 2017  explains Power to grant exemption from tax and is covered in Chapter III : Levy and Collection of Tax  ] Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may,… Read More »

Section 10 West Bengal GST Ordinance 2017 : Composition levy

By | July 5, 2017

Section 10 West Bengal GST Ordinance 2017 [ Section 10 West Bengal GST Ordinance 2017  explains Composition levy and is covered in Chapter III : Levy and Collection of Tax  ] Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Ordinance but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,… Read More »

Section 9 West Bengal GST Ordinance 2017 : Levy and collection

By | July 5, 2017

Section 9 West Bengal GST Ordinance 2017 [ Section 9 West Bengal GST Ordinance 2017  explains Levy and collection and is covered in Chapter III : Levy and Collection of Tax  ] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the West Bengal goods and services tax on all… Read More »

Section 8 West Bengal GST Ordinance 2017 : Tax liability on composite and mixed supplies

By | July 5, 2017

Section 8 West Bengal GST Ordinance 2017 [ Section 8 West Bengal GST Ordinance 2017  explains Tax liability on composite and mixed supplies and is covered in Chapter III : Levy and Collection of Tax  ] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »

Section 7 West Bengal GST Ordinance 2017 : Scope of supply

By | July 5, 2017

Section 7 West Bengal GST Ordinance 2017 [ Section 7 West Bengal GST Ordinance 2017  explains Scope of supply  and is covered in Chapter III : Levy and Collection of Tax  ]   Scope of supply 7. (1) For the purposes of this Ordinance, the expression “supply” includes–– (a) all forms of supply of goods or services or both such… Read More »

Section 6 West Bengal GST Ordinance 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 5, 2017

Section 6 West Bengal GST Ordinance 2017 [ Section 6 West Bengal GST Ordinance 2017  explains Authorisation of officers of central tax as proper officer in certain circumstances  and is covered in Chapter II Administration ] Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Ordinance, the… Read More »