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CGST Tax Act, 2017

Under GST Laws

Chapters (6)

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Chapter 1: PRELIMINARY
2
Acts
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Sections
Acts in this chapter:
2. Definitions
Short title, extent and commencement
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Chapter 2: ADMINISTRATION
4
Acts
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Sections
Acts in this chapter:
3 Officers under this Act.
4. Appointment of officers.
5 Powers of officers.
... and 1 more
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Chapter 3: LEVY AND COLLECTION OF TAX
6
Acts
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Sections
Acts in this chapter:
10 Composition levy
11 Power to grant exemption from tax.
11A. Notwithstanding anything contained in this Act, if the Government is satisfied that
... and 3 more
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Chapter 4: TIME AND VALUE OF SUPPLY
4
Acts
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Sections
Acts in this chapter:
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.
... and 1 more
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Chapter 5: INPUT TAX CREDIT
6
Acts
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Sections
Acts in this chapter:
16. Eligibility and conditions for taking input tax credit
17. Apportionment of credit and blocked credits
18. Availability of credit in special circumstances
... and 3 more
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Chapter 6: REGISTRATION
9
Acts
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Sections
Acts in this chapter:
22. Persons liable for registration.
23. Persons not liable for registration.
24. Compulsory registration in certain cases.
... and 6 more
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All Acts in CGST Tax Act, 2017

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2. Definitions
PRELIMINARY 0 sections
Short title, extent and commencement
PRELIMINARY 0 sections
3 Officers under this Act.
ADMINISTRATION 0 sections
4. Appointment of officers.
ADMINISTRATION 0 sections
5 Powers of officers.
ADMINISTRATION 0 sections
6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
ADMINISTRATION 0 sections
10 Composition levy
LEVY AND COLLECTION OF TAX 0 sections
11 Power to grant exemption from tax.
LEVY AND COLLECTION OF TAX 0 sections
11A. Notwithstanding anything contained in this Act, if the Government is satisfied that
LEVY AND COLLECTION OF TAX 0 sections
7 Scope of supply.
LEVY AND COLLECTION OF TAX 0 sections
8 Tax liability on composite and mixed supplies.
LEVY AND COLLECTION OF TAX 0 sections
9 Levy and collection.
LEVY AND COLLECTION OF TAX 0 sections
12. Time of supply of goods.
TIME AND VALUE OF SUPPLY 0 sections
13. Time of supply of services.
TIME AND VALUE OF SUPPLY 0 sections
14 Change in rate of tax in respect of supply of goods or services.
TIME AND VALUE OF SUPPLY 0 sections
15. Value of taxable supply
TIME AND VALUE OF SUPPLY 0 sections
16. Eligibility and conditions for taking input tax credit
INPUT TAX CREDIT 0 sections
17. Apportionment of credit and blocked credits
INPUT TAX CREDIT 0 sections
18. Availability of credit in special circumstances
INPUT TAX CREDIT 0 sections
19. Taking input tax credit in respect of inputs and capital goods sent for job work.
INPUT TAX CREDIT 0 sections
20. Manner of distribution of credit by Input Service Distributor.
INPUT TAX CREDIT 0 sections
21. Manner of recovery of credit distributed in excess.
INPUT TAX CREDIT 0 sections
22. Persons liable for registration.
REGISTRATION 0 sections
23. Persons not liable for registration.
REGISTRATION 0 sections
24. Compulsory registration in certain cases.
REGISTRATION 0 sections
25. Procedure for registration.
REGISTRATION 0 sections
26. Deemed registration.
REGISTRATION 0 sections
27. Special provisions relating to casual taxable person and non-resident taxable person.27. Special provisions relating to casual taxable person and non-resident taxable person.
REGISTRATION 0 sections
28. Amendment of registration.
REGISTRATION 0 sections
29. Cancellation of registration.
REGISTRATION 0 sections
30. Revocation of cancellation of registration.
REGISTRATION 0 sections
SubCategory Statistics
6
Chapters
2 + 4 + 6 + 4 + 6 + 9
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
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Rules
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GST Laws
CGST Tax Act, 2017
Recently Added Chapters
Chapter 1: PRELIMINARY 2 acts • Added: Aug 04, 2025
Chapter 2: ADMINISTRATION 4 acts • Added: Nov 01, 2025
Chapter 3: LEVY AND COLLECTION OF TAX 6 acts • Added: Nov 01, 2025
Chapter 4: TIME AND VALUE OF SUPPLY 4 acts • Added: Nov 01, 2025
Chapter 5: INPUT TAX CREDIT 6 acts • Added: Nov 01, 2025
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