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    CGST Section 7(1) Supply
    CGST Section 7 (1 )for the purposes of this Act, the expression "supply" includes-
    (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or (a) disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
    (b) import of services for a consideration whether or not in the course or furtherance of business;
    India Goods & Services Tax Rules PDF download
    Interpretation
    This section provides for the activities to be treated as supply. Certain activities, specified in schedule I of the act, even made or agreed to be made without a consideration shall be treated as supply. This section also provides activities which are neither supply of goods nor supply of services as specified in schedule III of the act while activities to be treated as supply of goods or services as per schedule II of the act.
  • CGST Section 9 - Levy and Collection
    The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), and natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.
    Interpretation
    As per this sub-section, the Government has specified certain categories of supplies of goods like petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine on which central tax shall be levied with effect from such date as notified by Government on the recommendation of the Council. Meanwhile, these products will not be taxed under CGST till further notification. Present tax structures i.e. levy of excise duty and VAT on these products will continue.
  • CGST Section 10 (1)
    Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,-
    (a) one per cent. Of the turnover in State or turnover in Union territory in case of a manufacturer
    Interpretation
    This section provides for composite levy. It is an alternative method of levy of tax designed for small tax payers whose turnover is up to Seventy Five Lakhs (increase from Rs. 50.00 Lakhs to Rs. 75.00 Lakhs by notification no 8/2017-Central Tax, dated 27-06-2017 ) in previous financial year. This section also provides certain categories of supplies or suppliers cannot opt for composition levy.
  • IGST Section 11
    The place of supply of goods,-
    (a) imported into India shall be the location of the importer;
    (b) exported from India shall be the location outside India.
    Interpretation
    This section provides for the place of supply for all supplies of goods which are imported or exported out of India.
    Where goods imported into India – Location of the importer.
    Where goods exported from India – Location out of India.
    As per section 2(5) Export of Goods with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India.
  • CGST Section 16 (1)
    Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.
    Interpretation
    "To avail input tax credit following conditions need to be complied:- He should be registered person Credit can be availed in the manner as specified in section 49 (see in next point) On any supply of goods or service or both Which is used or intend to be used. In the course or furtherance of business And will be credited to electronic credit ledger Subject to condition as may be prescribed"

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Maharashtra Order.pdf
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Assam Order 2.pdf
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Andhra 2017REV MS275.pdf
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Goa All Notifications 08.08.2017.pdf
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TN Notification 80.pdf
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TN Notification CCT3.pdf
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Haryana Notification 50.pdf
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Gujarat Order 333.pdf
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Gujarat Corrigendum GHN57.pdf
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Rajasthan Notification 37.pdf
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Karnataka Notification 619.pdf
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Delhi Notification 378.pdf
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