Notes on clauses
Notes
GST
Notes on clauses
Union Territory Goods And Services Tax Act, 2017
Notes on clauses
\nClause 1 provides for short title, extent and commencement of the proposed Act.
\nClause 2 defines various terms and expressions used in the proposed Act.
\nClause 3 provides for appointment of Commissioners and other class of officers as may be required for carrying out the purposes of the proposed Act.
\nClause 4 confers power on the Administrator to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of the proposed Act.
\nClause 5 provides for conditions and exceptions for exercising the powers by the Union territory tax officers.
\nClause 6 provides for authorisation of Central tax officers, subject to certain conditions as shall be notified by the Central Government on recommendations of the Council, to be proper officers for the purposes of the proposed Act.
\nClause 7 provides for levy <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n everse charge basis; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the proposed Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notes on clausesNotesGSTNotes on clausesUnion Territory Goods And Services Tax Act, 2017Notes on clauses Clause 1 provides for short title, extent and commencement of the proposed Act. Clause 2 defines various terms and expressions used in the proposed Act. Clause 3 provides for appointment of Commissioners and other class of officers as may be required … Continue reading “Notes on clauses”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2481","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2481"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2481\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (iv) the Central Government may notify categories of services, the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, on the recommendations of the Council.
\nClause 8 confers powers on the Central Government to exempt either absolutely or conditionally goods or services or both of any specified description from the whole or any part of the Union territory tax, on the recommendations of the Council. It also confers powers on the Central Government to exempt from payment of tax any goods or services or both, by special order, on which tax is leviable on the recommendations of the Council.
\nClause 9 provides for the manner and order in which input tax credit of integrated tax and input tax credit of Union territory tax is to be utilised.
\nClause 10 provides for transfer of credit of Union territory tax to the integrated tax account when Union territory tax credit has been used for payment <\/p>\n
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\nClause 18 provides for transitional arrangements for carrying forward of input tax credit available under the existing law.
\nClause 19 provides for transitional provisions relating to job-work.
\nClause 20 provides for miscellaneous provisions for transition of existing tax payers in various situations.
\nClause 21 provides for application of specific provisions of the Central Goods and Services Tax Act to the proposed Act.
\nClause 22 confers powers on the Central Government to make rules for carrying out the provisions of the proposed Act on recommendations of the Council.
\nClause 23 confers powers on the Board to make regulations for carrying out the provisions of the proposed Act.
\nClause 24 provides for laying of rules, regulations and notifications made by the Central Government before each House of the Parliament.
\nClause 25 confers powers to the Commissioner to issue orders, instructions or directions to the Union territory tax officers for uniform implementati<\/p>\n
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