CGST Billl 2017- Chapter Wise and Section Wise

By | April 1, 2017
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(Last Updated On: April 12, 2017)

CGST Billl 2017

AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017

THE CENTRAL GOODS AND SERVICES TAX BILL, 2017
——————
ARRANGEMENT OF CLAUSES

CHAPTER I
PRELIMINARY

CLAUSES

1. Short title, extent and commencement.
2. Definitions.

CHAPTER II
ADMINISTRATION

3. Officers under this Act.
4. Appointment of officers.
5. Powers of officers.
6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

CHAPTER III
LEVY AND COLLECTION OF TAX

7. Scope of supply.
8. Tax liability on composite and mixed supplies.
9. Levy and collection.
10. Composition levy.
11. Power to grant exemption from tax.

CHAPTER IV
TIME AND VALUE OF SUPPLY

12. Time of supply of goods.
13. Time of supply of services.
14. Change in rate of tax in respect of supply of goods or services.
15. Value of taxable supply.

CHAPTER V
INPUT TAX CREDIT

16. Eligibility and conditions for taking input tax credit.
17. Apportionment of credit and blocked credits.

18. Availability of credit in special circumstances.
19. Taking input tax credit in respect of inputs and capital goods sent for job-work.
20. Manner of distribution of credit by Input Service Distributor.
21. Manner of recovery of credit distributed in excess.

CHAPTER VI
REGISTRATION

22. Persons liable for registration.
23. Persons not liable for registration.
24. Compulsory registration in certain cases.
25. Procedure for registration.
26. Deemed registration.
27. Special provisions relating to casual taxable person and non-resident taxable person.
28. Amendment of registration.
29. Cancellation of registration.
30. Revocation of cancellation of registration.

CHAPTER VII
TAX INVOICE, CREDIT AND DEBIT NOTES

31. Tax invoice.
32. Prohibition of unauthorised collection of tax.
33. Amount of tax to be indicated in tax invoice and other documents.
34. Credit and debit notes.

CHAPTER VIII
ACCOUNTS AND RECORDS

35. Accounts and other records.
36. Period of retention of accounts

CHAPTER IX
RETURNS

37. Furnishing details of outward supplies.
38. Furnishing details of inward supplies.
39. Furnishing of returns.
40. First return.
41. Claim of input tax credit and provisional acceptance thereof.
42. Matching, reversal and reclaim of input tax credit.
43. Matching, reversal and reclaim of reduction in output tax liability.
44. Annual return.
45. Final return.

46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners

CHAPTER X
PAYMENT OF TAX

49. Payment of tax, interest, penalty and other amounts.
50. Interest on delayed payment of tax.
51. Tax deduction at source.
52. Collection of tax at source.
53. Transfer of input tax credit.

CHAPTER XI
REFUNDS

54. Refund of tax.
55. Refund in certain cases.
56. Interest on delayed refunds.
57. Consumer Welfare Fund.
58. Utilisation of Fund.

CHAPTER XII
ASSESSMENT

59. Self-assessment.
60. Provisional assessment.
61. Scrutiny of returns.
62. Assessment of non-filers of returns.
63. Assessment of unregistered persons.
64. Summary assessment in certain special cases.

CHAPTER XIII
AUDIT

65. Audit by tax authorities.
66. Special audit.

CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST

67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest.
70. Power to summon persons to give evidence and produce documents.
71. Access to business premises.

72. Officers to assist proper officers.

CHAPTER XV
DEMANDS AND RECOVERY

73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
75. General provisions relating to determination of tax.
76. Tax collected but not paid to Government.
77. Tax wrongfully collected and paid to Central Government or State Government.
78. Initiation of recovery proceedings.
79. Recovery of tax.
80. Payment of tax and other amount in instalments.
81. Transfer of property to be void in certain cases.
82. Tax to be first charge on property.
83. Provisional attachment to protect revenue in certain cases.
84. Continuation and validation of certain recovery proceedings.

CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES

85. Liability in case of transfer of business.
86. Liability of agent and principal.
87. Liability in case of amalgamation or merger of companies.
88. Liability in case of company in liquidation.
89. Liability of directors of private company.
90. Liability of partners of firm to pay tax.
91. Liability of guardians, trustees, etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
94. Liability in other cases.

CHAPTER XVII
ADVANCE RULING

95. Definitions.
96. Authority for advance Ruling.
97. Application for advance ruling.
98. Procedure on receipt of application.

99. Appellate Authority for Advance Ruling.
100. Appeal to Appellate Authority.
101. Orders of Appellate Authority.
102. Rectification of advance ruling.
103. Applicability of advance ruling.
104. Advance ruling to be void in certain circumstances.
105. Powers of Authority and Appellate Authority.
106. Procedure of Authority and Appellate Authority.

CHAPTER XVIII
APPEALS AND REVISION

107. Appeals to Appellate Authority.
108. Powers of Revisional Authority.
109. Constitution of Appellate Tribunal and Benches thereof.
110. President and Members of Appellate Tribunal, their qualification, appointment,
conditions of service, etc.
111. Procedure before Appellate Tribunal.
112. Appeals to Appellate Tribunal.
113. Orders of Appellate Tribunal.
114. Financial and administrative powers of President.
115. Interest on refund of amount paid for admission of appeal.
116. Appearance by authorised representative.
117. Appeal to High Court.
118. Appeal to Supreme Court.
119. Sums due to be paid notwithstanding appeal, etc.

120. Appeal not to be filed in certain cases.
121. Non appealable decisions and orders.

CHAPTER XIX
OFFENCES AND PENALTIES

122. Penalty for certain offences.
123. Penalty for failure to furnish information return.
124. Fine for failure to furnish statistics.
125. General penalty.
126. General disciplines related to penalty.
127. Power to impose penalty in certain cases.
128. Power to waive penalty or fee or both.
129. Detention, seizure and release of goods and conveyances in transit.

130. Confiscation of goods or conveyances and levy of penalty.
131. Confiscation or penalty not to interfere with other punishments.
132. Punishment for certain offences.
133. Liability of officers and certain other persons.
134. Cognizance of offences.
135. Presumption of culpable mental state.
136. Relevancy of statements under certain circumstances.
137. Offences by companies.
138. Compounding of offences.

CHAPTER XX
TRANSITIONAL PROVISIONS

139. Migration of existing taxpayers.
140. Transitional arrangements for input tax credit.
141. Transitional provisions relating to job work.
142. Miscellaneous transitional provisions.

CHAPTER XXI
MISCELLANEOUS

143. Job work procedure.
144. Presumption as to documents in certain cases.
145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
146. Common Portal.
147. Deemed exports.
148. Special procedure for certain processes.
149. Goods and services tax compliance rating.
150. Obligation to furnish information return.
151. Power to collect statistics.
152. Bar on disclosure of information.
153. Taking assistance from an expert.
154. Power to take samples.
155. Burden of proof.

156. Persons deemed to be public servants.
157. Protection of action taken under this Act.
158. Disclosure of information by a public servant.
159. Publication of information in respect of persons in certain cases.
160. Assessment proceedings, etc., not to be invalid on certain grounds.

161. Rectification of errors apparent on the face of record.
162. Bar on jurisdiction of civil courts.
163. Levy of fee.
164. Power of Government to make rules.
165. Power to make regulations.
166. Laying of rules, regulations and notifications.
167. Delegation of powers.
168. Power to issue instructions or directions.
169. Service of notice in certain circumstances.
170. Rounding off of tax, etc.
171. Anti-profiteering measure.

172. Removal of difficulties.
173. Amendment of Act 32 of 1994.
174. Repeal and saving.

SCHEDULE I.


SCHEDULE II.


SCHEDULE III.

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

166 thoughts on “CGST Billl 2017- Chapter Wise and Section Wise

  1. Pingback: 1. Short title, extent and commencement. -CGST Billl 2017 - Tax Heal

  2. Pingback: 2. Definitions. -CGST Billl 2017 - Tax Heal

  3. Pingback: 3. Officers under this Act - CGST Bill 2017 - Tax Heal

  4. Pingback: 4. Appointment of officers.-CGST Billl 2017 - Tax Heal

  5. Pingback: 5. Powers of officers.-CGST Billl 2017 - Tax Heal

  6. Pingback: 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.-CGST Billl 2017 - Tax Heal

  7. Pingback: 7 Scope of supply.-CGST Billl 2017 - Tax Heal

  8. Pingback: 8 Tax liability on composite and mixed supplies.-CGST Billl 2017 - Tax Heal

  9. Pingback: 9 Levy and collection.-CGST Billl 2017 - Tax Heal

  10. Pingback: 10 Composition levy.-CGST Billl 2017 - Tax Heal

  11. Pingback: 11 Power to grant exemption from tax.-CGST Billl 2017 - Tax Heal

  12. Pingback: 12 Time of supply ofgoods.-CGST Billl 2017 - Tax Heal

  13. Pingback: 13 Time of supply of services.-CGST Billl 2017 - Tax Heal

  14. Pingback: 14 Change in rate of tax in respect of supply of goods or services.-CGST Billl 2017 - Tax Heal

  15. Pingback: 15 Value of taxable supply.-CGST Billl 2017 - Tax Heal

  16. Pingback: 16 Eligibility and conditions for taking input tax credit.-CGST Billl 2017 - Tax Heal

  17. Pingback: 17 Apportionment of credit and blocked credits. -CGST Billl 2017 - Tax Heal

  18. Pingback: 18 Availability of credit in special circumstances.-CGST Billl 2017 - Tax Heal

  19. Pingback: 19 Taking input tax credit in respect of inputs and capital goods sent for job work.-CGST Billl 2017 - Tax Heal

  20. Pingback: 20 Manner of distribution of credit by Input Service Distributor.-CGST Billl 2017 - Tax Heal

  21. Pingback: 21 Manner of recovery of credit distributed in excess.-CGST Billl 2017 - Tax Heal

  22. Pingback: 22 Persons liable for registration.-CGST Billl 2017 - Tax Heal

  23. Pingback: 23 Persons not liable for registration.-CGST Billl 2017 - Tax Heal

  24. Pingback: 24 Compulsory registration in certain cases.-CGST Billl 2017 - Tax Heal

  25. Pingback: 25 Procedure for registration.-CGST Billl 2017 - Tax Heal

  26. Pingback: 26 Deemed registration.-CGST Billl 2017 - Tax Heal

  27. Pingback: 27 Special provisions relating to casual taxable person and non-resident taxable person.-CGST Billl 2017 - Tax Heal

  28. Pingback: 28 Amendment of registration.-CGST Billl 2017- Tax Heal

  29. Pingback: 29 Cancellation of registration.-CGST Billl 2017 - Tax Heal

  30. Pingback: 30 Revocation of cancellation of registration.-CGST Billl 2017 - Tax Heal

  31. Pingback: 31 Tax invoice.-CGST Billl 2017 - Tax Heal

  32. Pingback: 32 Prohibition of unauthorized collection of tax. -CGST Billl 2017 - Tax Heal

  33. Pingback: 33 Amount of tax to be indicated in tax invoice and other documents.-CGST Billl 2017 - Tax Heal

  34. Pingback: 34 Credit and debit notes.-CGST Billl 2017 - Tax Heal

  35. Pingback: 35 Accounts and other records.-CGST Billl 2017 - Tax Heal

  36. Pingback: 36 Period of retention of accounts. -CGST Billl 2017 - Tax Heal

  37. Pingback: 37 Furnishing details of outward supplies. -CGST Billl 2017 - Tax Heal

  38. Pingback: 38 Furnishing details of inward supplies. -CGST Billl 2017 - Tax Heal

  39. Pingback: 39 Furnishing of returns.-CGST Billl 2017 - Tax Heal

  40. Pingback: 40 First return. -CGST Billl 2017 - Tax Heal

  41. Pingback: 41 Claim of input tax credit and provisional acceptance thereof.-CGST Billl 2017 - Tax Heal

  42. Pingback: 42 Matching, reversal and reclaim of input tax credit. -CGST Billl 2017 - Tax Heal

  43. Pingback: 43 Matching, reversal and reclaim of reduction in output tax liability. -CGST Billl 2017 - Tax Heal

  44. Pingback: 44 Annual return.-CGST Billl 2017 - Tax Heal

  45. Pingback: 45 Final return. -CGST Billl 2017 - Tax Heal

  46. Pingback: 46 Notice to return defaulters.-CGST Billl 2017 - Tax Heal

  47. Pingback: 47 Levy of late fee. -CGST Billl 2017 - Tax Heal

  48. Pingback: 48 Goods and services tax practitioners. -CGST Billl 2017 - Tax Heal

  49. Pingback: 49 Payment of tax, interest, penalty and other amounts.-CGST Billl 2017 - Tax Heal

  50. Pingback: 50 Interest on delayed payment of tax.-CGST Billl 2017 - Tax Heal

  51. Pingback: 51 Tax deductionat source.CGST Billl 2017 - Tax Heal

  52. Pingback: 52 Collection of tax at source. CGST Billl 2017 - Tax Heal

  53. Pingback: 53 Transfer of input tax credit. - CGST Billl 2017 - Tax Heal

  54. Pingback: 54 Refund of tax - CGST Billl 2017 - Tax Heal

  55. Pingback: 55 Refund in certain cases. CGST Billl 2017 - Tax Heal

  56. Pingback: 56 Interest on delayed refunds. CGST Billl 2017 - Tax Heal

  57. Pingback: 57 Consumer Welfare Fund. CGST Billl 2017 - Tax Heal

  58. Pingback: 58 Utilisation of Fund- CGST Billl 2017 - Tax Heal

  59. Pingback: 60 Provisional assessment - CGST Billl 2017 - Tax Heal

  60. Pingback: 61 Scrutiny of returns - CGST Billl 2017 - Tax Heal

  61. Pingback: 62 Assessment of non-filers of returns - CGST Billl 2017 - Tax Heal

  62. Pingback: 63 Assessment of unregistered persons - CGST Billl 2017 - Tax Heal

  63. Pingback: 64 Summary assessment in certain special cases - CGST Billl 2017 - Tax Heal

  64. Pingback: 65 Audit by tax authorities - CGST Billl 2017 - Tax Heal

  65. Pingback: 66 Special audit - CGST Billl 2017 - Tax Heal

  66. Pingback: 67 Power of inspection, search and seizure- CGST Billl 2017 - Tax Heal

  67. Pingback: 68 Inspection of goods in movement - CGST Billl 2017 - Tax Heal

  68. Pingback: 69 Power to arrest - CGST Billl 2017 - Tax Heal

  69. Pingback: 70 Power to summon persons to give evidence and produce documents -CGST Billl 2017 - Tax Heal

  70. Pingback: 71 Access to business premises - CGST Billl 2017 - Tax Heal

  71. Pingback: 72 Officers to assist proper officers - CGST Billl 2017 - Tax Heal

  72. Pingback: 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful misstatement or suppression of facts. CGST Billl 2017 - Tax Heal

  73. Pingback: 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts. CGST Billl 2017 - Tax Heal

  74. Pingback: 75 General provisions relating to determination of tax - CGST Billl 2017 - Tax Heal

  75. Pingback: 78 Initiation of recovery proceedings - CGST Billl 2017 - Tax Heal

  76. Pingback: 81 Transfer of property to be void in certain cases - CGST Billl 2017 - Tax Heal

  77. Pingback: 82 Tax to be first charge on property - CGST Billl 2017 - Tax Heal

  78. Pingback: 83 Provisional attachment to protect revenue in certain cases - CGST Billl 2017 - Tax Heal

  79. Pingback: 84 Continuation and validation of certain recovery proceedings. - CGST Billl 2017 - Tax Heal

  80. Pingback: 87 Liability in case of amalgamation or merger of companies - CGST Billl 2017 - Tax Heal

  81. Pingback: 88 Liability in case of company in liquidation - CGST Billl 2017 - Tax Heal

  82. Pingback: 89 Liability of directors of private company - CGST Billl 2017 - Tax Heal

  83. Pingback: 90 Liability of partners of firm to pay tax. CGST Billl 2017 - Tax Heal

  84. Pingback: 92 Liability of Court of Wards, etc. - CGST Billl 2017 - Tax Heal

  85. Pingback: 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases. CGST Billl 2017 - Tax Heal

  86. Pingback: 94 Liability in other cases.- CGST Billl 2017 - Tax Heal

  87. Pingback: 95 Definitions - CGST Billl 2017 - Tax Heal

  88. Pingback: 96 Authority for advance ruling - CGST Billl 2017 - Tax Heal

  89. Pingback: 97 Application for advance ruling - CGST Billl 2017 - Tax Heal

  90. Pingback: 98 Procedure on receipt of application. CGST Billl 2017 - Tax Heal

  91. Pingback: 99 Appellate Authority for Advance Ruling - CGST Billl 2017 - Tax Heal

  92. Pingback: 100 Appeal to Appellate Authority - CGST Billl 2017 - Tax Heal

  93. Pingback: 101 Orders of Appellate Authority - CGST Billl 2017 - Tax Heal

  94. Pingback: 102 Rectification of advance ruling - CGST Billl 2017 - Tax Heal

  95. Pingback: 103 Applicability of advance ruling - CGST Billl 2017 - Tax Heal

  96. Pingback: 104 Advance ruling to be void in certain circumstances - CGST Billl 2017 - Tax Heal

  97. Pingback: 105 Powers of Authority and Appellate Authority - CGST Billl 2017 - Tax Heal

  98. Pingback: 106 Procedure of Authority and Appellate Authority - CGST Billl 2017 - Tax Heal

  99. Pingback: 107 Appeals to Appellate Authority - CGST Billl 2017 - Tax Heal

  100. Pingback: 108 Powers of Revisional Authority - CGST Billl 2017 - Tax Heal

  101. Pingback: 109 Constitution of Appellate Tribunal and Benches thereof- CGST Billl 2017 - Tax Heal

  102. Pingback: 110 President and Members of AppellateTribunal, their qualification, appointment, conditions of service, etc. - CGST Billl 2017 - Tax Heal

  103. Pingback: 111 Procedure before Appellate Tribunal. CGST Billl 2017 - Tax Heal

  104. Pingback: 112 Appeals to Appellate Tribunal - CGST Billl 2017 - Tax Heal

  105. Pingback: 113 Orders of Appellate Tribunal - CGST Billl 2017 - Tax Heal

  106. Pingback: 115 Interest on refund of amount paid for admission of appeal - CGST Billl 2017 - Tax Heal

  107. Pingback: 116 Appearance by authorized representative - CGST Billl 2017 - Tax Heal

  108. Pingback: 117 Appeal to High Court - CGST Billl 2017 - Tax Heal

  109. Pingback: 118 Appeal to Supreme Court. - CGST Billl 2017 - Tax Heal

  110. Pingback: 119 Sums due to be paid notwithstanding appeal etc - CGST Billl 2017 - Tax Heal

  111. Pingback: 120 Appeal not to be filed in certain cases. CGST Billl 2017 - Tax Heal

  112. Pingback: 121 Non appealable decisions and orders - CGST Billl 2017 - Tax Heal

  113. Pingback: 122 Penalty for certain offences - CGST Billl 2017 - Tax Heal

  114. Pingback: 123 Penalty for failure to furnish information return - CGST Billl 2017 - Tax Heal

  115. Pingback: 124 Fine for failure to furnish statistics - CGST Billl 2017 - Tax Heal

  116. Pingback: 125 General penalty - CGST Billl 2017 - Tax Heal

  117. Pingback: 126 General disciplines related to penalty- CGST Billl 2017 - Tax Heal

  118. Pingback: 127 Power to impose penalty in certain cases - CGST Billl 2017 - Tax Heal

  119. Pingback: 128 Power to waive penalty or fee or both. CGST Billl 2017 - Tax Heal

  120. Pingback: 129 Detention, seizure and release of goods and conveyances in transit- CGST Billl 2017 - Tax Heal

  121. Pingback: 130 Confiscation of goods or conveyances and levy of penalty - CGST Billl 2017 - Tax Heal

  122. Pingback: 131 Confiscation or penalty not to interfere with other punishments - CGST Billl 2017 - Tax Heal

  123. Pingback: 132 Punishment for certain offences. CGST Billl 2017 - Tax Heal

  124. Pingback: 133 Liability of officers and certain other persons - CGST Billl 2017 - Tax Heal

  125. Pingback: 134 Cognizance of offences - CGST Billl 2017 - Tax Heal

  126. Pingback: 135 Presumption of culpable mental state - CGST Billl 2017 - Tax Heal

  127. Pingback: 136 Relevancy of statements under certain circumstances - CGST Billl 2017 - Tax Heal

  128. Pingback: 137 Offences by companies - CGST Billl 2017 - Tax Heal

  129. Pingback: 138 Compounding of offences - CGST Billl 2017 - Tax Heal

  130. Pingback: 139 Migration of existing taxpayers - CGST Billl 2017 - Tax Heal

  131. Pingback: 140 Transitional arrangements for input tax credit - CGST Billl 2017 - Tax Heal

  132. Pingback: 141 Transitional provisions relating to job work - CGST Billl 2017 - Tax Heal

  133. Pingback: 142 Miscellaneous transitional provisions - CGST Billl 2017 - Tax Heal

  134. Pingback: 143 Job work procedure - CGST Billl 2017 - Tax Heal

  135. Pingback: 144 Presumption as to documents in certain cases - CGST Billl 2017 - Tax Heal

  136. Pingback: 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence - CGST Billl 2017 - Tax Heal

  137. Pingback: 146 Common Portal - CGST Billl 2017 - Tax Heal

  138. Pingback: 147 Deemed Exports - CGST Billl 2017 - Tax Heal

  139. Pingback: 148 Special procedure for certain processes - CGST Billl 2017 - Tax Heal

  140. Pingback: 149 Goods and services tax compliance rating. CGST Billl 2017 - Tax Heal

  141. Pingback: 150 Obligation to furnish information return - CGST Billl 2017 - Tax Heal

  142. Pingback: 151 Power to collect statistics - CGST Billl 2017 - Tax Heal

  143. Pingback: 152 Bar on disclosure of information. CGST Billl 2017 - Tax Heal

  144. Pingback: 153 Taking assistance from an expert - CGST Billl 2017 - Tax Heal

  145. Pingback: 154 Power to take samples - CGST Billl 2017 - Tax Heal

  146. Pingback: 155 Burden of proof - CGST Billl 2017 - Tax Heal

  147. Pingback: 156 Persons deemed to be public servants. CGST Billl 2017 - Tax Heal

  148. Pingback: 158 Disclosure of information by a public servant - CGST Billl 2017 - Tax Heal

  149. Pingback: 159 Publication of information in respect of persons in certain cases - CGST Billl 2017 - Tax Heal

  150. Pingback: 160 Assessment proceedings, etc., not to be invalid on certain grounds - CGST Billl 2017 - Tax Heal

  151. Pingback: 161 Rectification of errors apparent on the face of record - CGST Billl 2017 - Tax Heal

  152. Pingback: 162 Bar on jurisdiction of civil courts - CGST Billl 2017 - Tax Heal

  153. Pingback: 163 Levy of fee. CGST Billl 2017 - Tax Heal

  154. Pingback: 164 Power of Government to make rules. CGST Billl 2017 - Tax Heal

  155. Pingback: 165 Power to make regulations - CGST Billl 2017 - Tax Heal

  156. Pingback: 166 Laying of rules, regulations and notifications - CGST Billl 2017 - Tax Heal

  157. Pingback: 167 Delegation of powers - CGST Billl 2017 - Tax Heal

  158. Pingback: 169 Service of notice in certain circumstances. - CGST Billl 2017 - Tax Heal

  159. Pingback: 170 Rounding off of tax, etc - CGST Billl 2017 - Tax Heal

  160. Pingback: 171 Antiprofiteering measure - CGST Billl 2017 - Tax Heal

  161. Pingback: 172 Removal of difficulties - CGST Billl 2017 - Tax Heal

  162. Pingback: 173 Amendment of Act 32 of 1994 - CGST Billl 2017 - Tax Heal

  163. Pingback: 174 Repeal and saving - CGST Billl 2017 - Tax Heal

  164. Pingback: Schedule 1 -Activities to be treated as Supply Even if made without Consideration -CGST Billl 2017 - Tax Heal

  165. Pingback: Schedule II -Activities to be treated as Supply of Goods or Supply of Services-CGST Billl 2017 - Tax Heal

  166. Pingback: Schedule III - Activities or Transactions which shall be treated Neither as Supply or Goods nor a supply of Services -CGST Billl 2017 - Tax Heal

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