Transcription of THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF …
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF …
AS ON THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE:- THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 26 OF 2017); THE FINANCE ACT, 2018 (NO. 13 OF 2018); THE CENTRAL GOODS AND SERVICES TAX ( amendment ) ACT, 2018 (NO. 31 OF 2018); THE FINANCE (NO. 2) ACT, 2019 (NO. 23 OF 2019); THE FINANCE ACT, 2020 (NO. 12 OF 2020); THE TAXATION AND OTHER LAWS (RELAXATION AND amendment OF CERTAIN PROVISIONS) ACT, 2020; THE FINANCE ACT, 2021 (NO. 13 OF 2021). Note: This updated version of the CENTRAL GOODS and SERVICES Tax Act, 2017 as amended upto 1st January, 2022 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force.
(a) by own labour, or 2 Substituted for ―Central Board of Excise and Customs‖ by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01st February, 2019. 3 Substituted for ―the Appellate Authority and the Appellate Tribunal‖ by The Central Goods and Services
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