cent. as is leviable under section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India ... said Act, the value of such goods for the purpose of calculating the goods and services tax compensation cess under sub-section (9) shall
Amendment of section 16.
In the Integrated Goods and Services Tax Act, 2017, in section 16, –– (a) in sub-section (1), in clause (b), after ... payment of integrated tax and claim refund of the tax so paid; (ii) a class of goods or services which may be exported on payment
Amendment of section 7.
In the Central Goods and Services Tax Act, 2017 (hereinafter referred as the Central Goods and Services Tax Act), in section
Central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both ... person, means the Central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made
materials, commodities, and articles; (12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply ... Constitution, clause (26A) shall be omitted.] (26-A) "Services" means anything other than goods; (26-B) "State" with reference to Articles
Section 107 in The Central Goods and Services Tax Act, 2017
107. Appeals to Appellate Authority.
(1) Any person aggrieved by any decision or order ... passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority
Section 67 in The Central Goods and Services Tax Act, 2017
67. Power of inspection, search and seizure.
(1) Where the proper officer, not below ... relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess
Section 74 in The Central Goods and Services Tax Act, 2017
74. Determination of tax not paid or short paid or erroneously refunded or input
Section 129 in The Central Goods and Services Tax Act, 2017
129. Detention, seizure and release of goods and conveyances in transit.
(1) Notwithstanding anything
Section 73 in The Central Goods and Services Tax Act, 2017
73. Determination of tax not paid or short paid or erroneously refunded or input
