UTGST Section 4: Authorisation of Officers
Provisions under Section 4 of the UTGST Act 2017 relating to "Authorisation of Officers".
Author: Vinod Arora
UTGST Section 3: Officers under this Act
Provisions under Section 3 of the UTGST Act 2017 relating to "Officers under this Act".
UTGST Section 2: Definitions of Key Terms
Definitions of various important terms as per Section 2 of the UTGST Act, 2017.
UTGST Section 1: Short Title, Extent and Commencement
Provisions under Section 1 of the UTGST Act 2017 relating to "Short Title, Extent and Commencement".
IGST Rule 9: Proportion of Value of Services in Specific Cases
Provisions under Rule 9 of the IGST Rules, 2017 relating to determining the proportion of value attributable to different States or Union territories in specific cases of supply of services.
IGST Rule 8: Proportion of Value of Certain Services Attributable to Different States/ UTs
Provisions under Rule 8 of the IGST Rules, 2017 relating to proportion of value of certain services attributable to different States or Union territories.
IGST Rule 7: Place of Supply and Value of Services
Provisions under Rule 7 of the IGST Rules, 2017 relating to determination of the place of supply and the value of services attributable to different States or Union territories.
IGST Rule 6: Place of Supply (Leased Circuit)
Provisions under Rule 6 of the IGST Rules, 2017, relating to determining the place of supply of leased circuit installed in different States/UTs.
IGST Rule 5: Place of Supply of Services Attributable to Different States or UTs
Provisions under Rule 5 of the IGST Rules, 2017 relating to "Place of Supply of Services Attributable to Different States or UTs".
IGST Rule 4: Supply of Services Attributable to Different States or UTs
Provisions under Rule 4 of the IGST Rules, 2017 relating to supply of services attributable to different States or Union territories under section 12(3) of the IGST Act, 2017.