Subject to the provisions of this Act and the rules made thereunder, the
provisions of Central Goods and Services Tax Act relating to,-
(i) scope of supply;
(ii) composite supply and mixed supply;
(iii) time and value of supply;
(iv) input tax credit;
(v) registration;
(vi) tax invoice, credit and debit notes;
(vii) accounts and records;
(viii) returns, other than late fee;
(ix) payment of tax;
(x) tax deduction at source;
(xi) collection of tax at source;
(xii) assessment;
(xiii) refunds;
(xiv) audit;
(xv) inspection, search, seizure and arrest;
(xvi) demands and recovery;
(xvii) liability to pay in certain cases;
(xviii) advance ruling;
(xix) appeals and revision;
(xx) presumption as to documents;
(xxi) offences and penalties;
(xxii) job work;
(xxiii) electronic commerce;
(xxiv) transitional provisions; and
(xxv) miscellaneous provisions including the provisions relating to the
imposition of interest and penalty, shall, mutatis mutandis, apply, so far
as may be, in relation to integrated tax as they apply in relation to
central tax as if they are enacted under this Act:
Provided that in the case of tax deducted at source, the deductor shall
deduct tax at the rate of two per cent. from the payment made or credited to
the supplier:
Provided further that in the case of tax collected at source, the operator
shall collect tax at such rate not exceeding two per cent, as may be
notified on the recommendations of the Council, of the net value of taxable
supplies:
Provided also that for the purposes of this Act, the value of a supply shall
include any taxes, duties, cesses, fees and charges levied under any law for
the time being in force other than this Act, and the Goods and Services Tax
(Compensation to States) Act, if charged separately by the supplier:
Provided also that in cases where the penalty is leviable under the Central
Goods and Services Tax Act and the State Goods and Services Tax Act or the
Union Territory Goods and Services Tax Act, the penalty leviable under this
Act shall be the sum total of the said penalties.
Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Appointment of Officers
Chapter III Levy and Collection of Tax
Section 5 : Levy and collection of tax
Section 6 : Powers to grant exemption from tax
Chapter IV Determination of nature of supply
Section 8 : Intra state supply
Section 9 : Supplies in Territorial Waters
Chapter V Place of supply of goods or services or both
Section 11 : Place of supply of goods imported into, or exported from India
Section 12 : Place of supply of services where location of supplier and recipient is in India
Chapter VI Refund of integrated tax paid on supply of goods to tourist leaving India
Section 15 : Refund of integrated tax paid on supply of goods to tourist leaving India
Chapter VII Zero Rated Supply
Section 16 : Zero Rated Supply
Chapter VIII Apportionment of tax and settlement of funds
Section 17 : Apportionment of tax and settlement of funds
Section 18 : Transfer of input tax credit
Section 19 : Tax wrongfully collected and paid to Central Government or State Government
Chapter IX Miscellaneous
Section 20 : Application of provisions of Central Goods and Services Tax Act
Section 21 : Import of services made on or after the appointed day
Section 22 : Power to make rules
Section 23 : Power to make regulations
Section 24 : Laying of rules regulations and notifications
Section 25 : Removal Difficulties
3%, 5%, 18% GST items 26.7.2018
18% GST notification 10.11.2017
0%, 5%, 12% reduced on 10.11.17
IGST Rates reduced on 10.11.2017
3% & 0.25% GST Goods (Original)
18% GST Materials (Original List)
Compensation Cess Rates (Original)