(1) If the Commissioner, or any other officer authorised by him in this behalf,
is of the opinion that it is necessary or expedient in the public interest to
publish the name of any person and any other particulars relating to any
proceedings or prosecution under this Act in respect of such person, it may
cause to be published such name and particulars in such manner as it thinks fit.
(2) No publication under this section shall be made in relation to any penalty
imposed under this Act until the time for presenting an appeal to the Appellate
Authority under section 107 has expired without an appeal having been presented
or the appeal, if presented, has been disposed of.
Explanation.-In the case of firm, company or other association of persons, the
names of the partners of the firm, directors, managing agents, secretaries and
treasurers or managers of the company, or the members of the association, as the
case may be, may also be published if, in the opinion of the Commissioner, or
any other officer authorised by him in this behalf, circumstances of the case
justify it.
Chapter XIX Offences and Penalties
Section 122 : Penalty for certain offences
Section 123 : Penalty for failure to furnish information returns
Section 124: Fine for failure to furnish statistics
Section 126 : General disciplines related to penalty
Section 127 : Power to impose penalty in certain cases
Section 128 : Power to wave penalty or fee or both
Section 129 : Detention, seizure and release of goods and conveyances in transit
Section 130 : Confiscation of goods or conveyances and levy of penalty
Section 131 : Confiscation or penalty not to interfere with other punishments
Section 132 : Punishment for certain offences
Section 133 : Liability of officers and certain other persons
Section 134 : Cognizance of offences
Section 135 : Presumption of culpable mental state
Section 136 : Relevancy of statement under certain circumstances
Section 137 : Offences by Companies
Section 138 : Compounding of offences
Chapter XX Transitional Provisions
Section 139 : Migration of existing tax payers
Section 140 : Transitional arrangements for input tax credit
Section 141 : Transitional Provision relating to job work
Section 142 : Miscellaneous transitional provisions
Chapter XXI Miscellaneous
Section 143 : Job Work Procedure
Section 144 : Presumption as to documents in certain cases
Section 148 : Special Procedure for certain processes
Section 149 : Goods and Services tax compliance rating
Section 150 : Obligation to furnish information return
Section 151 : Power to collect statistics
Section 152 : Bar on disclosure of information
Section 153 : Taking assistance from an expert
Section 154 : Power to take samples
Section 156 : Persons deemed to be public servants
Section 157 : Protection of action taken under this act
Section 158 : Disclosure of Information by a pubic servant
Section 159 : Publication for information in respect of persons in certain cases
Section 160 : Assessment Proceedings etc not to be invalid on certain grounds
Section 161 : Rectification of errors apparent on the face of record
Section 162 : Bar on Jurisdiction of Civil Court
Section 164 : Power of Government to make rules
Section 165 : Power to make regulations
Section 166 : Laying of Rules regulations and notifications
Section 167 : Delegation of Powers
Section 168 : Power to issue instructions or directions
Section 169 : Service of notice in certain circumstances
Section 170 : Rounding off of tax etc
Section 171 : Anti Profiteering Measure
Section 172 : Removal of difficulties
Section 173 : Amendment of Act 32 of 1994
Section 174 : Repeal and Saving
Schedule I
Activities to be treated as supply made even if made without consideration
Schedule II
Activities to be treated as supply of goods or supply of service
Schedule III
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)