Section 101B Summary Chart : 1[Section 101B of CGST Act : Appeal to National Appellate Authority (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authorities of two
Section 101A Summary Chart : 1[Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as may be specified therein,
Section 174 Summary Chart : Section 174 of CGST Act : Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as
Section 173 Summary Chart : Section 173 of CGST Act : Amendment of Act 32 of 1994 Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Section 172 Summary Chart : Section 172 of CGST Act : Removal of difficulties (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or
Section 171 Summary Chart : Section 171 of CGST Act : Anti-profiteering measure (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way
Section 170 Summary Chart : Section 170 of CGST Act : Rounding off of tax, etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of
Section 169 Summary Chart : Section 169 of CGST Act : Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the
Section 168A Summary Chart : 1[Section 168A of CGST Act : Power of Government to extend time limit in special circumstances (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time
Section 168 Summary Chart : Section 168 of CGST Act : Power to issue instructions or directions (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,
