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CGST ACT, 2017
[Amended upto 2025]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

TaxGPT

Summarize Section 7 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For Notified supplies which shall be treated neither as a supply nor as supply of services see Notification No. 14/2017 Central Tax (Rate) dated 28 Jun, 2017 and Notification No. 11/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For notified supplies which shall be treated neither as a supply of goods nor as as supply of services see Notification No. 25/2019 Central Tax (Rate) dated 30 Sep, 2019 and Notification No. 24/2019 Integrated Tax (Rate) dated 30 Sep, 2019

For clarification on inter -state movement of various modes of conveyance carrying goods or passengers or for repairs maintenance see Circular No. 1/1/2017-IGST Integrated Tax dated 7 Jul, 2017

For clarification inter state movement of rigs tools and spares and all goods on wheels see Circular No. 21/21/2017-GST Central Tax dated 22 Nov, 2017

For clarification on issues regarding treatment of supply by an artist in various states and supply of goods by artists from galleries see Circular No. 22/22/2017-GST Central Tax dated 21 Dec, 2017

For clarification regarding GST in respect of certain services see Circular No. 34/8/2018-GST Central Tax dated 1 Mar, 2018

For taxable service provided by member of joint venture to JV and vice versa and inter se between member of JV see Circular No. 35/9/2018-GST Central Tax dated 5 Mar, 2018

For issue related to taxability of tenancy rights under GST see Circular No. 44/18/2018-GST Central Tax dated 2 May, 2018

For scope of principal -agent relationship in the context of schedule 1 of the CGST Act see Circular No. 57/31/2018-GST Central Tax dated 4 Sep, 2018

For scope of principal and agent relationship under schedule 1 in context of del credere agent see Circular No. 73/47/2018-GST Central Tax dated 5 Nov, 2018

For clarification regarding GST rates & clarification see Circular No. 80/54/2018-GST Central Tax dated 31 Dec, 2018

For clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period july 2017 to march 2018 see Circular No. 91/10/2019-GST Central Tax dated 18 Feb, 2019

For clarification in respect of goods sent out of India for exhibition or on consignment basis for export promotion see Circular No. 108/27/2019-GST Central Tax dated 18 Jul, 2019

For levy of GST on the service of display of name or name or placing of name name plates of the donor in the the premises of charitable organisation receiving donation or gifts from individual donors see Circular No. 116/35/2019-GST Central Tax dated 11 Oct, 2019

See

Section 2,