PRELIMINARY ![]() |
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| 1-2 | Short title, extent and commencement, Definitions |
ADMINISTRATION ![]() |
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| 3-6 | Officers under this Act, Appointment of officers, Powers of officers, Authorisation of officers of central tax as proper officer in certain circumstances, |
LEVY AND COLLECTION OF TAX ![]() |
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| 7-11 | Time of supply of goods, Time of supply of services, Change in rate of tax in respect of supply of goods or services, Value of taxable supply |
TIME AND VALUE OF SUPPLY ![]() |
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| 12-15 | Time of supply of goods, Time of supply of services, Change in rate of tax in respect of supply of goods or services, Value of taxable supply |