Section 8 of the CGST Act
https://youtu.be/mFghxb-ZadE Section 8 of the CGST Act: Tax liability on composite and mixed supplies— The tax liability on a composite...
Month: June 2022
Section 7 of the CGST Act
https://youtu.be/5TQzzzcSKoY * Section 7. Scope of supply.- (1) For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply...
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances— (1) Without prejudice to...
Powers of officers under GST Act
Powers of officers under GST— (1) Subject to such conditions and limitations as the Board may impose, an officer of...
Appointment of Officers under GST Act
Appointment of Officers— (1) The Board may, in addition to the officers as may be notified by the Government under...
Officers under GST Act
Officers under this Act— The Government shall, by notification, appoint the following classes of officers for the purposes of this...
Works contract means under GST Act
"Works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration...
Voucher means under GST Act
"Voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply...
Union territory means under GST Act
"Union territory" means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) 10 (d) Ladakh; (e) Chandigarh;...
Usual place of residence means under GST Act
"Usual place of residence" means–– (a) in case of an individual, the place where he ordinarily resides; (b) in other...