Central Goods and Services Tax Act, 2017
GPTKB entity
Statements (61)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Indian legislation
|
| gptkbp:administeredBy |
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
| gptkbp:amendedBy |
gptkb:Finance_Act,_2020
gptkb:Finance_Act,_2021 gptkb:Finance_Act,_2023 gptkb:Finance_Act,_2018 gptkb:Finance_Act,_2019 Finance Act, 2022 |
| gptkbp:appliesTo |
India (except Jammu and Kashmir at the time of enactment)
|
| gptkbp:chapter |
gptkb:audit
Administration Refunds Preliminary Registration Transitional Provisions Assessment Returns Miscellaneous Accounts and Records Advance Ruling Appeals and Revision Demands and Recovery Input Tax Credit Inspection, Search, Seizure and Arrest Levy and Collection of Tax Liability to Pay in Certain Cases Offences and Penalties Payment of Tax Tax Invoice, Credit and Debit Notes Time and Value of Supply |
| gptkbp:citation |
Act No. 12 of 2017
|
| gptkbp:compatibleWith |
natural gas
aviation turbine fuel alcoholic liquor for human consumption high speed diesel motor spirit (petrol) petroleum crude |
| gptkbp:dateEnacted |
2017-04-12
|
| gptkbp:enactedBy |
gptkb:Parliament_of_India
|
| gptkbp:governs |
intra-State supply of goods and services
|
| https://www.w3.org/2000/01/rdf-schema#label |
Central Goods and Services Tax Act, 2017
|
| gptkbp:language |
gptkb:Hindi
English |
| gptkbp:numberOfSchedules |
3
|
| gptkbp:partOf |
Goods and Services Tax regime in India
|
| gptkbp:purpose |
to make provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government
|
| gptkbp:relatedLegislation |
gptkb:State_Goods_and_Services_Tax_Acts
gptkb:Union_Territory_Goods_and_Services_Tax_Act,_2017 Integrated Goods and Services Tax Act, 2017 Goods and Services Tax (Compensation to States) Act, 2017 |
| gptkbp:repealedBy |
No
|
| gptkbp:replacedBy |
gptkb:Central_Excise_Act,_1944
Service Tax provisions under Finance Act, 1994 |
| gptkbp:section |
174
|
| gptkbp:shortName |
CGST Act
|
| gptkbp:startDate |
2017-07-01
|
| gptkbp:status |
in force
|
| gptkbp:subject |
Taxation
|
| gptkbp:website |
https://cbic-gst.gov.in/
|
| gptkbp:bfsParent |
gptkb:Union_Territory_Goods_and_Services_Tax_Act,_2017
|
| gptkbp:bfsLayer |
6
|