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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


6 Incidence of tax
7 Liability of person registered under the Central Sales Tax Act, 1956
8 Rate of Value Added Tax
9 Rate of Turn Over Tax
10 Rounding off of tax
11 Bar against collection of tax when not payable
12 Liability of register Persons
13 Input Tax Credit
14 Input tax credit in respect of stock held on the appointed day
15 Net tax payable by a taxable person
16 Tax free goods
17 Zero-rated sales
18 Refund of tax to certain categories
8A Payment in lump-sum of Tax
8B Levy of additional tax
13A Input tax credit for tax,paid under the punjab tax on entry of goods into local Act, 2000

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