GOODS AND SERVICE TAX Acts Search Criteria


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Section No.

Total Searched Records: 164

Section No.Heading
1 Short title, extent and commencement..
2 Definitions..
3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce .
4 When is a sale or purchase of goods said to take place outside a State.
5 When is a sale or purchase of goods said to take place in the course of import or export.
6 Liability to tax on inter-State sales.
7 Registration of dealers.
8 Rates of tax on sales in the course of inter-State trade or commerce.
9 Levy and collection of tax and penalties.
10 Penalties.
11 Cognizance of offences.
12 Indemnity.
12 12. Application of the provisions of Act No. 52 of 1962 to Central Excise Duties
13 Power to make rules.
14 Certain goods to be of special importance in inter-State trade or commerce.
14 14. Power to summon persons to give evidence and produce documents in inquiries under this Act
15 15. Officers required to assist Central Excise officers
15 Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State.
16 Definitions.
17 Company in liquidation.
18 Liability of directors of private company in liquidation.
19 Central Sales Tax Appellate Authority.
20 Appeals.
21 Procedure on receipt of application.
22 Powers of the Authority.
23 Procedure of Authority.
24 Authority for Advance Rulings to function as Authority under this Act.
25 Transfer of pending proceedings.
26 Applicability of order passed.
31 31. Definitions
32 32. Customs and Settlement Commission, Central Excise
36 36. Definitions
40 40. Protection of action taken under the Act
64 Extent, commencement and application.
65 Section - 65, Definitions.
66 Section - 66, Charge of service tax.
67 Section - 67, Valuation of taxable services for charging service tax.
68 Section - 68, Payment of service tax.2
69 Section - 69, Registration.
70 Section - 70, Furnishing of returns.
71 Section - 71, Scheme for submission of returns through service tax 2[returns] preparers.
72 Section - 72, Best judgment assessment.
73 Section - 73, Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded.
74 Section - 74, Rectification of mistake.
75 Section - 75, Interest on delayed payment of service tax.
76 Section - 76, Penalty for failure to pay service tax.
77 Section - 77, Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere.
78 Section - 78, Penalty for failure to pay service tax for reasons of fraud, etc.
79 Section - 79, Penalty for failure to comply with notice.
80 Section - 80, Penalty not to be imposed in certain cases.