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Bare act

Central Goods and Services Tax Act 2017; Integrated Goods and Services Tax Act 2017; Maharashtra Goods and Services Tax Act 2017

Chapters 1 to 6 of the CGST and Maharashtra GST Acts as the syllabus limits them, with the IGST Act. The GST Acts are amended frequently; check the current text for rates, thresholds and time limits.

The sections below are the ones the LL.B. papers examine on this Act, with the unit that covers each and the cases decided on it. The official text is on India Code ↗.

Examined in