Home / GST / Cgst Act
An Act to levy and collect tax on intra-State supply of goods or services or both by the Central Government.
| Chapter | Title | Sections Covered | Description |
|---|---|---|---|
| Chapter I | Preliminary | Sec 1 to Sec 2 | Short title, extent, commencement, and comprehensive statutory definitions. |
| Chapter II | Administration | Sec 3 to Sec 6 | Officers under CGST Act, appointment, powers of officers. |
| Chapter III | Levy and Collection of Tax | Sec 7 to Sec 11 | Scope of supply, Taxable person, Composition levy, Exemption from tax. |
| Chapter V | Input Tax Credit (ITC) | Sec 16 to Sec 21 | Eligibility, conditions for claiming ITC, apportionment of credit, blocked credits u/s 17(5). |
| Chapter VI | Registration | Sec 22 to Sec 30 | Persons liable for registration, mandatory registration u/s 24, procedure, cancellation. |