(1) The Central Government shall, by notification,
constitute an Authority to be known as the (name of the
Union territory) Authority for Advance Ruling:
Provided that the Central Government may, on the
recommendations of the Council, notify any Authority located
in any State or any other Union territory to act as the
Authority for the purposes of this Act.
(2) The Authority shall consist of-
(i) one member from amongst the officers of central tax; and
(ii) one member from amongst the officers of Union territory
tax, to be appointed by the Central Government
(3) The qualifications, the method of appointment of the
members and the terms and conditions of their service shall
be such as may be prescribed.
Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Officers under this Act
Section 4 : Authorisation of officers
Section 5 : Powers of officers
Section 6 : Authorisation of officers of central tax as proper officer in certain circumstances
Chapter III Levy and Collection of Tax
Section 7 : Levy and collection
Section 8 : Powers to grant exemption from tax
Chapter IV Payment of Tax
Section 10 : Transfer of input tax credit
Chapter V Inspection, Search, Seizure and arrest
Section 11 : Officers required to assist proper officers
Chapter VI Demands and Recovery
Section 12 : Tax wrongfully collected and paid to central government or union territory Government
Chapter VII Advance Ruling
Section 14 : Advance Ruling Definitions
Section 15 : Constitution of authority for Advance Ruling
Section 16 : Constitution of appellate authority for advance ruling
Chapter VIII Transitional Provisions
Section 17 : Migration of existing tax payers
Section 18 : Transitional arrangement for input tax credit
Section 19 : Transitional provision relating to job work
Section 20 : Miscellaneous Transitional Provisions
Chapter IX Miscellaneous
Section 21 : Application of provisions of central goods and services tax act
Section 22 : Power to make rules
Section 23 : General Power to make regulations
Section 24 : Laying of rules regulations and notifications
Section 25 : Power to issue instructions and directions
Section 26 : 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)