GST-Goods and Service Tax – Page 256

“continuous supply of goods”

“continuous supply of goods” : (32) “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a […]

continuous supply of services

continuous supply of services : (33) “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a […]

conveyance

conveyance : (34) “conveyance” includes a vessel, an aircraft and a vehicle; It can be understood as a medium of transportation.

“consideration” in relation to the supply of goods or services or both includes

(31) “consideration” in relation to the supply of goods or services or both includes–– (a) any payment made or to be made, whether in money or otherwise, in respect of, […]

Statutory Interpretations and Legal Maxims:

Statutory Interpretations and Legal Maxims: The GST Acts like other recent laws in India is not simple and may need to be read considering the general principles of interpretation and […]

Definitions

Definitions : In this Act, unless the context otherwise requires- (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of […]

Commencement: The CGST Act came into operation on 01.07.2017, the date appointed by the Central Government. However, certain provisions i.e. Sections 1,2,3,4,5,10,22,23,24,25,26,27,28,29, 30, 139, 146,164 were made effective from 22.6.2017 […]

Relevant Entries in Lists

Relevant Entries in Lists: Entry 52: List II – Entry Tax ( Now Omitted). Some legal experts have a view that States will have inherent powers as the basic structure […]

Extent

Extent: Part I of the Constitution of India states: “India, that is Bharat, shall be a Union of States”. It provides that territory of India shall comprise the States and […]

GST-Goods and Service Tax - 256. page
Goods and Services Tax Act – GST Law