Category: GST

Section 11 of the Central Goods and Services Tax Act, 2017 empowers the Government to grant tax exemptions in public interest. It outlines general, special, and conditional exemptions based on Council recommendations.

Section 10 of the CGST Act provides a simple Composition Scheme for small taxpayers. It allows payment of GST at a lower fixed rate with minimal compliance. This article explains eligibility, limits, and key conditions of the scheme.

Section 9 of the CGST Act explains the levy of GST on intra-State supplies and prescribes rates based on GST Council recommendations. It excludes alcoholic liquor and certain ENA products from the GST scope. The section also provides for the Reverse Charge Mechanism.

Section 7 of the CGST Act defines what constitutes a supply under GST. Section 8 explains how composite and mixed supplies are taxed. Together, they clarify the scope of supply and its tax treatment.

Section 4 provides for the appointment of GST officers, Section 5 outlines the powers and duties of these officer, Section 6 allows cross-empowerment between Central and State officers for efficient GST administration.