(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) […]

(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: — (a)

(1) For the purposes of this Act, the expression “supply” includes –– (a) all forms of supply of goods or

(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act

(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the

Section 4 of CGST Act. (1) The Board may, in addition to the officers as may be notified by the

As per section 3 of CGST Act. the Government shall, by notification, appoint the following classes of officers for the

“works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration

“voucher” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply