Aditi Patni and Associates
Chartered Accountants
| Section No | Section Heading |
|---|---|
| Section 1 | Short title, extent and commencement |
| Section 2 | Definitions |
| Section 3 | Officers under this Act |
| Section 4 | Appointment of Officers |
| Section 5 | Powers of officers under GST |
| Section 6 | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
| Section 7 | Scope of supply |
| Section 8 | Tax liability on composite and mixed supplies |
| Section 9 | Levy and collection |
| Section 10 | Composition levy |
| Section 11 | Power to grant exemption from tax |
| Section 12 | Time of Supply of Goods |
| Section 13 | Time of Supply of Services |
| Section 14 | Change in rate of tax in respect of supply of goods or services |
| Section 15 | Value of Taxable Supply |
| Section 16 | Eligibility and conditions for taking input tax credit |
| Section 17 | Apportionment of credit and blocked credits |
| Section 18 | Availability of credit in special circumstances |
| Section 19 | Taking input tax credit in respect of inputs and capital goods sent for job work |
| Section 20 | Manner of distribution of credit by Input Service Distributor |