Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.
Chapter XI Refunds
Section 55 : Refund in Certain cases
Section 56 : Interest on delayed refunds
Section 57 : Consumer Welfare Fund
Section 58 : Utilisation of Fund
Chapter XII Assessments
Section 60 : Provisional Assessment
Section 61 : Scrutiny of Returns
Section 62 : Assessment of non filers of Return
Section 63 : Assessment of unregistered persons
Section 64 : Summary Assessment in certain special cases
Chapter XIII Audit
Section 65 : Audit by Tax Authorities
Chapter XIV Inspection, Search, Seizure and Arrest
Section 67 : Power of Inspection search and seizure
Section 68 : Inspection of Goods in Movement
Section 70 : Power to summon persons to give evidence and produce documents
Section 71 : Access to Business Premises
Section 72 : Officers to assist Proper officers
Chapter XV Demands and Recovery
Section 75 : General provisions relating to determination of tax
Section 76 : Tax collected but not paid to Government
Section 77 : Tax wrongfully collected and paid to Central Government or State Government
Section 78 : Initiation of Recovery Proceedings
Section 80 : Payment of Tax and other amount of installments
Section 81 : Transfer of property to be void in certain cases
Section 82 : Tax to be first charge on property
Section 83 : Provisional Attachment to protect revenue in certain cases
Section 84 : Continuation and validation of certain recovery proceedings
Chapter XVI Liability to pay in certain cases
Section 85 : Liability in case of transfer of business
Section 86 : Liability of agent and principal
Section 87 : Liability in case of amalgamation or merger of companies
Section 88 : Liability in case of Company in liquidation
Section 89 : Liability of Directors of Private Company
Section 90 : Liability of Partners of firm to pay tax
Section 91 : Liability of Guardians, Trustees etc
Section 92 : Liability of Court of wards etc
Section 93 : Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 94 : Liability in other cases
Chapter XVII Advance Ruling
Section 96 : Authority for Advance Ruling
Section 97 : Application for Advance Ruling
Section 98 : Procedure on receipt of application
Section 99 : Appellate authority for advance ruling
Section 100 : Appeal to appellate authority
Section 101 : Orders of appellate authority
Section 102 : Rectification of advance ruling
Section 103 : Applicability of advance ruling
Section 104 : Advance ruling to be void in certain circumstances
Section 105 : Powers of authority and appellate authority
Section 106 : Procedure of authority and appellate authority
Chapter XVIII Appeals and Revisions
Section 107 : Appeals to appellate authority
Section 108 : Powers of revisional authority
Section 109 : Constitution of appellate tribunals and benches thereof
Section 111 : Procedure before appellate tribunal
Section 112 : Appeals to appellate tribunal
Section 113 : Orders of Appellate Tribunal
Section 114: Financial and Administrative Powers of President
Section 115 : Interest on refund of amount paid for admission of appeal
Section 116 : Appearance by authorised representative
Section 117 : Appeal to High Court
Section 118 : Appeal to Supreme Court
Section 119: Sums due to be paid notwithstanding appeal, etc
Section 120 : Appeal not to be filed in certain cases
Section 121 : Non Appealable decisions and orders
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)