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of <h1>Central Goods and Services Tax Act 2017: Key Provisions on GST Implementation, Tax Liability, and Compliance Clauses 1-174</h1> The Central Goods and Services Tax Act, 2017 outlines the framework for implementing GST in India. Key provisions include definitions, officer appointments, and powers (Clauses 1-6). It details supply scope, tax liability on composite/mixed supplies, and levy and collection of central tax (Clauses 7-9). The Act provides for composition levy, exemptions, and time of supply (Clauses 10-14). It addresses input tax credit, registration, and record-keeping (Clauses 15-36). Provisions cover returns, assessments, audits, and penalties (Clauses 37-138). It establishes appellate mechanisms and transitional arrangements (Clauses 139-174). The Act emphasizes compliance, enforcement, and consumer welfare.
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