1.29
Appointment of officers.
CH. II - ADMINISTRATION
S. 6
324. (1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.
Powers of officers.
325.33 (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
346.35 (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under subsection (1),—
(a)where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the
32.Enforced with effect from 22-6-2017.
33.For notified Officers, see Notification No. 2/2017-Central Tax, dated 19-6-2017 and Notification No. 14/2017-Central Tax, dated 1-7-2017.
For Notified Revisional Authority, see Notification No. 5/2020-Central Tax, dated 13-1-2020.
For cases assigned to specified officers, see Order No. 2/2019-GST, dated 12-3-2019.
34.Enforced with effect from 1-7-2017.
35.For Officers of State Tax or Union Territory Tax, Authorisation of Proper Officer for purposes of section 54 or 55, see Notification No. 39/2017-Central Tax, dated 13-10-2017 and Notification No. 11/2017-Integrated Tax, dated 13-10-2017.
S. 7 CENTRAL GOODS AND SERVICES TAX ACT, 2017 1.30
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;
(b)where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
CHAPTER III
LEVY AND COLLECTION OF TAX
Scope of supply.
367.37 (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, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
38[(aa)the activities or transactions, by a person, other than an individual, to its members or constituents or vice versa, for cash, deferred payment or other valuable consideration.
Explanation.—For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;]
(b)import of services for a consideration whether or not in the course or furtherance of business; 39[and]
36.Enforced with effect from 1-7-2017.
37.For notified supplies which shall be treated neither as a supply of goods nor as supply of services, see Notification Nos. 14/2017-Central Tax (Rate), dated 28-6-2017; 11/2017-Integrated Tax (Rate), dated 28-6-2017 and 14/2017-Union Territory Tax (Rate), dated 28-6-2017. For notified supplies which shall be treated neither as a supply of goods nor as a supply of services, see Notification Nos. 25/2019-Central Tax (Rate), dated 30-9-2019; 24/2019-Integrated Tax (Rate), dated 30-9-2019 and 25/2019-Union Territory Tax (Rate), dated 30-9-2019.
38.Inserted by the Finance Act, 2021, w.r.e.f. 1-7-2017. [However, Notification No. 39/2021Central Tax, dated 21-12-2021 appoints 1-1-2022 as the date of enforcement]
39.Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.r.e.f. 1-7-2017.
(c)the activities specified in Schedule I, made or agreed to be made without a consideration 40[***]
(d) 41[***]
42[(1A) Where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.]
(2) Notwithstanding anything contained in sub-section (1),—
(
a)activities or transactions specified in Schedule III; or
(
b)such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
(3) Subject to the provisions of 43[sub-sections (1), (1A) and (2)], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as—
(a)a supply of goods and not as a supply of services; or
(b)a supply of services and not as a supply of goods.
Tax liability on composite and mixed supplies.
448. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:—
(a)a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
(b)a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.
Levy and Collection.
449.45 (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods
40.Word “; and” omitted by the Central Goods and Services Tax (Amendment) Act, 2018, w.r.e.f. 1-7-2017.
41.Omitted, ibid. Prior to its omission, clause (d) read as under : “(d)the activities to be treated as supply of goods or supply of services as referred to in Schedule II.”
42.Inserted, ibid.
43.Substituted for “sub-sections (1) and (2)”, ibid.
44.Enforced with effect from 1-7-2017.
45.For notified persons, see Notification No. 5/2017-Central Tax, dated 19-6-2017 and Notification No. 65/2017-Central Tax, dated 15-11-2017.
(Contd. on page 1.32)
S. 9
CENTRAL GOODS AND SERVICES TAX ACT, 2017 1.32
or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), 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.
(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
(Contd. from page 1.31)
For CGST Rate Schedule for goods, see Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017.
For reverse charge on certain specified supplies of goods, see Notification No. 4/2017-Central Tax (Rate), dated 28-6-2017.
For exemption to intra-State supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier, see Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017.
For exemption to intra-State supplies of second hand goods received by a registered person from an unregistered supplier, see Notification No. 10/2017-Central Tax (Rate), dated 28-62017.
For CGST Rate Schedule for Services, see Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017.
For reverse charge on certain specified supplies of services, see Notification No. 13/2017Central Tax (Rate), dated 28-6-2017.
For notified categories of services the tax on intra-State supplies of which shall be paid by electronic commerce operator, see Notification No. 17/2017-Central Tax (Rate), dated 28-62017.
For motor vehicles purchased by lesser prior to 1-7-2017 and supplied on lease before 1-72017, see Notification No. 37/2017-Central Tax (Rate), dated 13-10-2017.
For notified Central Tax Rate of 2.5 per cent on intra-State supplies of goods, see Notification No. 39/2017-Central Tax (Rate), dated 18-10-2017.
For exemption to intra-State supplies of Handicraft Goods, see Notification No. 21/2018Central Tax (Rate), dated 26-7-2018.
For notified rate of tax to be levied on specified first intra-State supplies of goods or services, see Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019.
For notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier, see Notification No. 7/2019-Central Tax (Rate), dated 29-3-2019.
For exemption of goods supplied to Food and Agricultural Organisation of the United Nations (FAO), see Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019.
For exemption to specified goods, see Notification No. 5/2021-Central Tax (Rate), dated 14-6-2021.
1.33 CH. III - LEVY AND COLLECTION OF TAX S. 10
46[(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.]
(5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
47Composition levy
4810.49 (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
46.Substituted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019. Prior to its substitution, sub-section (4) read as under :
“(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.”
47. See rules 3 to 8, 11, 40, 44, 62 and 80 and Form Nos. GST-CMP 1 to GST-CMP 8 and REG-1, GSTR 4/GSTR 9A, GSTR 9C and ITC-01, ITC-03 of the CGST Rules, 2017.
48.Enforced with effect from 22-6-2017. See also Central Goods and Services Tax (Removal of Difficulties) Order, 2019 and UTGST (Removal of Difficulties) Order, 2019.
49.For registered person whose aggregate turnover in preceding financial year did not exceed one crore and fifty lakh rupees or registered person whose aggregate turnover in year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for composition levy under section 10, see Notification No. 66/2017-Central Tax, dated 15-11-2017.
For notified rate, turnover and other conditions under section 10(1), see Notification No. 14/2019-Central Tax, dated 7-3-2019.
For notified class of registered persons who shall follow special procedure for furnishing of return and payment of tax, see Notification No. 21/2019-Central Tax, dated 23-4-2019.
S. 10 CENTRAL GOODS AND SERVICES TAX ACT, 2017 1.34
not exceed fifty lakh rupees, may opt to pay, 50[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax 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,
(b)two and a half per cent of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(
c)half per cent of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding 51[one crore and fifty lakh rupees], as may be recommended by the Council:
52[Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher.]
53[Explanation.—For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State or Union territory.]
(2) The registered person shall be eligible to opt under sub-section (1), if— 54[( a)save as provided in sub-section (1), he is not engaged in the supply of services;]
(b)he is not engaged in making any supply of goods 55[or services] which are not leviable to tax under this Act;
(c)he is not engaged in making any inter-State outward supplies of goods 55[or services];
50.Substituted for “in lieu of the tax payable by him, an amount calculated at such rate” by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019.
51.Substituted for “one crore rupees”, ibid.
52.Inserted, ibid. See also CGST (Removal of Difficulties) Order, 2019, dated 1-2-2019/UTGST (Removal of Difficulties) Order, 2019, dated 1-2-2019.
53.Inserted by the Finance (No. 2) Act, 2019, w.e.f. 1-1-2020.
54.Substituted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019. Prior to its substitution, clause (a) read as under : “(a)he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II;”
55.Inserted by the Finance Act, 2020, w.e.f. 1-1-2021.
1.35
(d)he is not engaged in making any supply of 56[***] 57[services] through an electronic commerce operator who is required to collect tax at source under section 52; 58[***]
(e)he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the 59[Council; and]
60[(f )he is neither a casual taxable person nor a non-resident taxable person:]
Provided that where more than one registered persons are having the same Permanent Account Number [issued under the Income-tax Act, 1961 (43 of 1961)], the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that subsection.
60[(2A) 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, not eligible to opt to pay tax under sub-section (1) and sub-section (2), 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 under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent of the turnover in State or turnover in Union territory, if he is not—
(a)engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b)engaged in making any inter-State outward supplies of goods or services;
(c)engaged in making any supply of 61[***] services through an electronic commerce operator who is required to collect tax at source under section 52;
(d)a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and
(e)a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961 (43 of 1961), the registered person shall not be eligible to opt for the scheme under this
56.Words “goods or” omitted by the Finance Act, 2023, w.e.f. 1-10-2023. Earlier, the italicised word was inserted by the Finance Act, 2020, w.e.f. 1-1-2021.
57.Inserted by the Finance Act, 2020, w.e.f. 1-1-2021.
58.Word “and” omitted by the Finance (No. 2) Act, 2019, w.e.f. 1-1-2020.
59.Substituted for “Council:”, ibid.
60.Inserted, ibid.
61.Words “goods or” omitted by the Finance Act, 2023, w.e.f. 1-10-2023
CH. III - LEVY AND COLLECTION OF TAX S. 10sub-section unless all such registered persons opt to pay tax under this subsection.]
(3) The option availed of by a registered person under sub-section (1) 62[or subsection (2A), as the case may be,] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1) 62[or sub-section (2A), as the case may be].
(4) A taxable person to whom the provisions of sub-section (1) 62[or, as the case may be, sub-section (2A)] apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) 62[or sub-section (2A), as the case may be,] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination of tax and penalty.
62[Explanation 1.—For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression “aggregate turnover” shall include the value of supplies made by such person from the 1st day of April of a financial year upto the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.—For the purposes of determining the tax payable by a person under this section, the expression “turnover in State or turnover in Union territory” shall not include the value of following supplies, namely:—
(i)supplies from the first day of April of a financial year upto the date when such person becomes liable for registration under this Act; and
(ii)exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]
Power to grant exemption from tax.
6311.64 (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by
62.Inserted by the Finance (No. 2) Act, 2019, w.e.f. 1-1-2020.
63.Enforced with effect from 1-7-2017.
64.For list of CGST exempt goods (Nil rated goods), see Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017.
For concessional CGST rate for intra-State supplies of goods to specified petroleum & other explorations & productions under various Schemes, see Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017.
(Contd. on page 1.37)
1.37 CH. III - LEVY AND COLLECTION OF TAX S. 11
notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under
(Contd. from page 1.36)
For exemption to supplies of goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and supplies of goods by CSD/Unit Run Canteens to authorised customers, see Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017.
For CGST exemption in case of intra-State supplies of goods or services or both received by a registered person from a supplier, who is an unregistered person, see Notification No. 8/ 2017-Central Tax (Rate), dated 28-6-2017.
For exemption to intra-State supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier, see Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017.
For exemption to intra-State supplies of second hand goods received by a registered person from an unregistered supplier, see Notification No. 10/2017-Central Tax (Rate), dated 28-6-2017.
For CGST exempt Services (Nil rated services), see Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017.
For Intra-State supply of heavy water and nuclear fuels falling in Chapter 28 by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd., see Notification No. 26/2017-Central Tax (Rate), dated 21-9-2017.
For exemption to intra-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the Central Tax leviable thereon under section 9 of the CGST Act, as is in excess of the amount calculated at the rate of 0.05 per cent, see Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017.
For exemption on supply of goods to certain institutions, see Notification No. 45/2017-Central Tax (Rate), dated 14-11-2017.
For partial exemption to intra-State supply of services by way of grant of licenses or lease to explore or mine petroleum crude or natural gas or both, see Notification No. 5/2018-Central Tax (Rate), dated 25-1-2018.
For exemption from tax on intra-State supplies of goods falling under Heading No. 8703, see Notification No. 8/2018-Central Tax (Rate), dated 25-1-2018.
For exemption to intra-State supplies of Handicraft Goods, see Notification No. 21/2018Central Tax (Rate), dated 26-7-2018.
For exemption to intra-State supply of gold, silver or platinum falling under Chapter 71 when supplied by Nominated Agency under the scheme for “Export Against Supply by Nominated Agency” as referred to in paragraph 4.41 of the Foreign Trade Policy, see Notification No. 26/ 2018-Central Tax (Rate), dated 31-12-2018.
For notified rate of tax to be levied on specified first intra-State supplies of goods or services, see Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019.
(Contd. on page 1.38)
sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under subsection (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
Explanation.—For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
CHAPTER IV TIME AND VALUE OF SUPPLY
Time of supply of goods.65
6612.67 (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.
(Contd. from page 1.37)
For exemption of goods supplied to Food and Agricultural Organisation of the United Nations (FAO), see Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019.
For exemption to specified goods, see Notification No. 5/2021-Central Tax (Rate), dated 14-6-2021.
For exemption from CGST on specified goods, see Notification No. 12/2021-Central Tax (Rate), dated 30-9-2021.
For exemption from Central Tax on intra-State supplies of specified goods, see Notification No. 2/2022-Central Tax (Rate), dated 31-3-2022.
For supplies which shall be treated neither as supply of goods nor supply of services, see Notification No. 11/2017-Integrated Tax (Rate), dated 28-6-2017.
For exemption from compensation cess to intra-State supplies of second hand goods received by a registered person from an unregistered supplier, see Notification No. 4/2017-Compensation Cess (Rate), dated 20-7-2017.
For exemption on goods and services compensation cess on supply of goods by a Retail Outlets established in the departure area of an International Airport beyond Immigration Counters to an outgoing International Tourist, see Notification No. 1/2019-Compensation Cess (Rate), dated 29-6-2019.
For exemption from levy of Service Tax/GST on disbursement of Viability GAP Funding (VGF) to Selected Airline Operators (SAOs) for a specified period from date of commencement of operations of Regional Connectivity Scheme (RCS) airport as notified by Ministry of Civil Aviation, see Notification No. GSR 1470(E), dated 30-11-2017.
For exemption to GST on disbursement of Viability Gap Funding (VGF) to Selected Airline Operators (SAOs) for a period of one year from date of commencement of operations of Regional Connectivity Scheme (RCS) airport as notified by Ministry of Civil Aviation, see Notification No. GSR 751(E), dated 7-8-2018.
65. See rules 34 and 47 of the CGST Rules, 2017.
66.Enforced with effect from 1-7-2017.
67.For class of persons who shall pay Central tax on outward supply of goods at time of supply as specified in section 12(2)(a) - Registered person whose aggregate turnover in preceding (Contd. on page 1.39)