PRELIMINARY ![]() |
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1 | Short title, extent and commencement. |
2 | Definitions. |
ADMINISTRATION ![]() |
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3 | Officers under this Act. |
4 | Authorisation of officers |
5 | Powers of officers. |
6 | Authorisation of officers of central tax as proper officer in certain circumstances. |
LEVY AND COLLECTION OF TAX ![]() |
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7 | Levy and collection. |
8 | Power to grant exemption from tax. |
PAYMENT OF TAX ![]() |
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9 | Payment of tax. |
10 | Transfer of input tax credit. |
INSPECTION, SEARCH, SEIZURE AND ARREST ![]() |
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11 | Officers required to assist proper officers. |
DEMANDS AND RECOVERY ![]() |
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12 | Tax wrongfully collected and paid to Central Government or Union territory Government. |
13 | Recovery of tax. |
ADVANCE RULING ![]() |
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14 | Definitions. |
15 | Constitution of Authority for Advance Ruling. |
16 | Constitution of Appellate Authority for Advance Ruling. |