GST – PROVISIONS OF SGST ACT UNIQUE IN THE SGST ACT OF THE RESPECTIVE STATE.

PROVISIONS OF SGST ACT UNIQUE IN THE SGST ACT OF THE RESPECTIVE STATE.

In the following Sections, the State Name is to be read in the respective sections for the expression “State Name”.

Section	Section Heading
Section 1	Short title, extent and commencement
Section 2(27),(53),(103)	Definition - Common Working Days, Government, State
Section 3	Proviso to Section 3
Section 9	Levy and Collection
Section 96	Constitution of Authority for Advance Ruling
Section 99	Constitution of Appellate Authority for Advance Ruling

In the following Sections, the provisions are unique. Please select State to view.

Section	Section Heading
Section 140	Transitional arrangements for input tax credit
Section 142	Miscellaneous transitional provisions
Section 173	Amendment of certain Acts
Section 174	Repeal and saving

Hyperlink is active only for the states for which we have SGST Act / Bill.

We have made available the provisions of State GST Act / Bill that we could get from the public domain. For the larger benefit of all, we request the viewers and State Tax Administration to please mail to sridharan@stvat.com the SGST Act / Bill that is not listed above.