Select the provision you wish to print using the checkboxes, then click "Next"

   


Goods and Services Tax Act
     (CHAPTER 117A)

Table of Contents

Long Title

+Part I PRELIMINARY

+Part II ADMINISTRATION

+Part III IMPOSITION AND EXTENT OF TAX

+Part IV CREDIT FOR INPUT TAX AGAINST OUTPUT TAX

+Part V RELIEFS

+Part VI SPECIAL CASES

+Part VII ACCOUNTING AND ASSESSMENTS

+Part VIII BOARD OF REVIEW

+Part IX OFFENCES AND PENALTIES

+Part X PROCEEDINGS

+Part XI COLLECTION AND ENFORCEMENT

+Part XII GENERAL PROVISIONS

FIRST SCHEDULE Registration

SECOND SCHEDULE Matters to be Treated As Supply of Goods or Services

THIRD SCHEDULE Valuation — Special Cases

FOURTH SCHEDULE

FIFTH SCHEDULE Advance Rulings

SIXTH SCHEDULE Disclosure of names and particulars of persons and places

Legislative Source Key

Legislative History

Comparative Table