Time of Supply of Goods

Time of Supply of Services

Change in rate of tax in respect of supply of goods or services

Value of Taxable Supply

Eligibility and conditions for taking input tax credit.

Apportionment of credit and blocked credits

Availability of credit in special circumstances

Taking input tax credit in respect of inputs and capital goods sent for job work

Manner of distribution of credit by Input Service Distributor

Manner of recovery of credit distributed in excess

Persons liable for registration

Persons not liable for registrationSection 23