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Short title, extent and commencement.
Section - 2, CENTRAL GOODS AND SERVICES TAX ACT, 2017 (Linked)
Officers under this Act
Appointment of officers
Powers of officers
Authorisation of officers of State tax or Union territory tax as proper officer…
Scope of supply
Tax liability on composite and mixed supplies
Levy and collection
Composition levy
Power to grant exemption from tax
Time of supply of goods
Time of supply of services
Change in rate of tax in respect of supply of goods or services
Value of taxable supply
Eligibility and conditions for taking input tax credit
Apportionment of credit and blocked credits
Availability of credit in special circumstances

CGST Act, 2017
CGST Act, 2017

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