The union territory goods and services tax act, 2017
andaman-and-nicobar-islands · 2017
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Subs
- S. 4Authorisation of officers
- S. 5Powers of officers
- S. 6Authorisation of officers of central tax as proper officer in certain circumstances
- S. 7Levy and collection
- S. 8Power to grant exemption from tax
- S. 9Payment of tax
- S. 9AUtilisation of input tax credit
- S. 9BOrder of utilisation of input tax credit
- S. 10Transfer of input tax credit
- S. 11Officers required to assist proper officers
- S. 12Tax wrongfully collected and paid to Central Government or Union territory Government
- S. 13Recovery of tax
- S. 14Definitions
- S. 15Constitution of Authority for Advance Ruling
- S. 16Constitution of Appellate Authority for Advance Ruling
- S. 17Migration of existing tax payers
- S. 18Transitional arrangements for input tax credit
- S. 19Transitional provisions relating to job work
- S. 20Miscellaneous transitional provisions
- S. 21Application of provisions of Central Goods and Services Tax Act
- S. 22Power to make rules
- S. 23General power to make regulations
- S. 24Laying of rules, regulations and notifications
- S. 25Power to issue instructions or directions
- S. 26Removal of difficulties