Important Keyword: Section 3, Section 5.
In section 5 of the principal Act, in sub-section (1), in the proviso, after the words “integrated tax on goods”, the words “other than the goods as may be notified by the Government on the recommendations of the Council” shall be inserted.
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Important Keyword: Section 3.
In section 24 of the principal Act,—
(a) in clause (xi), the word “and” ocurring at the end, shall be omitted;
(b) after clause (xi), the following clause shall be inserted, namely:—
“(xia) every person supplying online money gaming from a place outside India to a person in India; and”.
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Important Keyword: GST, Section 3.
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.
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Important Keyword: GST, CGST, SGST, IGST, Section 3, Section 8, Section 6, Section 2.
In this Act, unless the context otherwise requires,-
(1) ”appointed day” means the date on which the provisions of this Act shall come into force;
(2) ”Commissioner” means the Commissioner of Union territory tax appointed under section 3;
(3) ”designated authority” means such authority as may be notified by the Commissioner;
(4) ”exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-tax able supply;
(5) ”existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation;
(6) ”Government” means the Administrator or any Authority or officer authorised to act as Administrator by the Central Government;
(7) ”output tax” in relation to a taxable person, means the Union territory tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;
(8) ”Union territory” means the territory of,-
( i ) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
1[(iii) Dadra and Nagar Haveli and Daman and Diu;
(iv) Ladakh;]
(v) Chandigarh; or
(vi) other territory.
Explanation .- For the purposes of this Act,each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ”Union territory tax” means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax(Compensation to States) Act, shall have the same meaning as assigned to them in those Acts.
1. Substituted vide Finance Act, 2020 dated 27th March 2020 for
“(iii) Dadra and Nagar Haveli and Daman and Diu];
(iv)**** “
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Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 15, Section 12, Section 3, Section 5.
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 3[and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption], on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person:
Provided that the integrated tax on goods 2[other than the goods as may be notified by the Government on the recommendations of the Council] imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962.
(2) The integrated tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.
(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
1[(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.]
(5) The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Substituted for “(4) The integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. ” by s. 3 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (No. 32 of 2018) – Brought into force w.e.f. 01st February, 2019.
2. Inserted by s. 3 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (No. 31 of 2023) – Brought into force w.e.f. yet to be notified.
3. Inserted by section 151 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
Read More: Notification No. 31/2017 – Central Tax (Rate) GST: Seeks to amend notification No. 11/2017-CT(R).
Web Stories: Notification No. 31/2017 – Central Tax (Rate) GST: Seeks to amend notification No. 11/2017-CT(R).
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