Section 3 of UTGST Act - Officers under this Act

 

Section 3 of Union Territory Goods and Services Tax Act 2017 - Officers under this Act

The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:

Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.

Union Territory Goods and Services Tax Act 2017

Chapter I Preliminary

Section 1 : Short Title, Extent and Commencement

Section 2 : Definitions

 

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 9 : 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

Section 13 : Recovery of Tax

 

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

GST Rates in India

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

0% GST Goods (Original)

3% & 0.25% GST Goods (Original)

5% GST Items (Original List)

12% GST goods (Original List)

18% GST Materials (Original List)

28% GST Rate Goods (Original)

Compensation Cess Rates (Original)

 

GST E-way bill requirement, validity & documents required