Good and Service Tax (GST)

(1) The Input Service Distributor shall distribute the credit of central tax as central tax or integrated tax and integrated […]

(1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on

(1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under

(1) Where the goods or services or both are used by the registered person partly for the purpose of any

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and, in the manner, specified

(1) The value of a supply of goods or services or both shall be the transaction value, which is the

Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the

(1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with

(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with

(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on