Good and Service Tax (GST)

(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

“Union territory” means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d)

“usual place of residence” means–– (a) in case of an individual, the place where he ordinarily resides; (b) in other

“turnover in State” or “turnover in Union territory” means the aggregate value of all taxable supplies (excluding the value of

“Telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services,

“supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services