Amendment status not verified — confirm the current text below against the official source.
(l) Subiect to the provisions of sub- section (2), there sholl be levied o tox colled the Arunochol Prodesh goods ond seMces tox on ollinro- Stote supplies oi goods or services or both, except on the supply of olcoholic liquor for humon consumption, on the volue determined under section I 5 ond ot such rotes, not exceeding twenty per cent., os moy be notified by fre Governmenton the recommendotions of the Council ond collected in such monner os moy be prescribed ond sholl be poid by the toxoble person. (2) The Stote tox on the supply of petroleum crude, high speed diesel, motor spirit (commonly known os petrol), noturol gos ond Tox liobility on composits ond mixed supplies. Levy ond collection t02 exchonge, license, rentol, leose or disposol mode or ogreed to be mode lor o considerotion by o person in the course or furtheronce ol business; (b) import of services for o considerotion whether or not in the course or furtheronce of business; (c) the octivities specified in Schedule l, mode or ogreed to be mode without o considerotion; ond (d) the octivities to be treoted os supply of goods or supply of services os referred to in Schedule ll. (2) Notwithstonding onything con- toined in subsedion (l ),- (o) octivities or tronsoctions specified in Schedule lll; or (b) such octivities or tronso- ctions undertoken by the CenEol Government o Stote Government or ony locol outhority in which they ore engoged os public outho- rities, os moy be notified by the Government on the recommendotions of the Council, sholl be treoted neither os o supply of goods nor o supply ol services. (3) Subject to the provisions ol sub-seaions (l ) ond (2), the Government moy, on the recommendotions of the Council, specifY, bY notif icotion, the tronsoctions thot ore to be treoted os - l0l lo be the proper officers for the purposes of this Act, subiect to such conditions os the Government sho ll, on the recommendotions of the Council, by notificotion, specify. (2) Subject to fie condilions specified in the notificotion issued under sub-seaion ( l),- (o) where ony proper oflicer issues on order under this Act, he sholl olso issue on order under the Centrol Goods ond Services Tox Acq os outtrorised by the soid Act under intimotion to the jurisdidionol officer of centrol tox; (b) where o proper officer under the Centrol Goods ond Services Tox Act hos initioted ony proceedings on o subject motter, no proceedings sholl be initioted by the proper officer under this Act on the some subject motter. (3) Any proceedings for rectificotion. oppeol ond revision, wherever opplicoble, ofony order possed by on officer oppointed under this Act, sholl not lie belore on officer oppointed under the Centrol Goods ond Services Tox Act. CHAPTER - III LEVYAND COLLECTION OF TAX