Source footnotes
1. Ins. by Act 23 of 2019, s. 114 (w.e.f. 01-01-2020).आगे पढ़ें / Continue reading
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Appointment of officers.Section 4 · Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.Section 5 · Levy and collection.Section 6 · Power to grant exemption from tax.Section 6A · Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.Section 7 · Inter-State supply.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.