Taxmann GST Case Laws Digest Edition March 2020

Taxmann GST Case Laws Digest Edition March 2020

Taxmann GST Case Laws Digest Edition March 2020

Contents

Central Goods and Service Tax Act

Section 1: Short Title, Extent & Commencement Of

Section 2: Definitions.

Section 3 : Gst Authorities And Administration – Officers Under The Act

Sections 7 & 12 To 15 : Supply

Section 8 : Composite And Mixed Suppliers, Tax Liability On

Section 9 : Levy & Collection Of Tax

Section 11 : Levy And Collection Of Tax – Exemptions, Power To Grant

Sections 16 & 17 : Input Tax Credit

Sections 22 To 29 : Registration

Section 39 : Returns

Section 47 : Levy Of Fees For Late Filing Of Returns

Sections 49 & 50 : Payment Of Tax

Section 51 : Tax Deduction At Source

Sections 54 To 56 : Refunds

Sections 67 To 70 : Search, Seizure, Etc.

Sections 74 To 83 : Demands & Recovery

Sections 95 To 101 : Advance Ruling

Section 107 : Appellate Authority, Appeals To

Section 109 : Appellate Tribunal

Section 117 : High Court, Appeals To

Section 118 : Supreme Court, Appeals To

Section 122 : Penalty For Certain Offences

Section 129 : Detention, Seizure And Release Of Goods And Conveyance In Transit

Section 132 : Offences – Punishments For Certain Offences

Section 139 : Migration Of Existing Taxpayers

Sections 140 To 143 : Transitional Provisions – Input Tax Credit – Transitional Arrangement For

Section 164 : Power To Make Rules

Section 171 : Anti-Profiteering Measure

Section 172 : Removal Of Difficulties

Section 174: Repeal And Saving

Integrated Goods and Service Tax Act

Section 2 : Definitions

Section 4 : Igst Authorities

Section 5 : Levy And Collection Of Tax

Sections 7 To 14 & 16 : Supply

Section 15 : Refund Of Tax Paid On Supply Of Goods To Tourist Leaving India

SECTION 20 : CENTRAL GOODS AND SERVICES TAX ACT,
APPLICATION OF

Section 21 : Import Of Services Made On Or After Appointed Day

Goods and Service Tax Act (Compensation to States ) Act 2017

SECTION 1 : SHORT TITLE, EXTENT AND COMMENCEMENT

SECTION 11 : OTHER PROVISIONS RELATING TO CESS

Classification of goods

Classification of Service