Notes on clauses

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urposes of the proposed Act. Clause 4 confers power on the Administrator to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of the proposed Act. Clause 5 provides for conditions and exceptions for exercising the powers by the Union territory tax officers. Clause 6 provides for authorisation of Central tax officers, s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent to notify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both, on the recommendations of the Council; (iii) the Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of Union territory tax is to be utilised. Clause 10 provides for transfer of credit of Union territory tax to the integrated tax account when Union territory tax credit has been used for payment of central tax. Clause 11 provides for officers of Police, Railways, Customs and other officers engaged in collection of land revenue to assist officers involved in implementation of this Act. Clause....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the proposed Act. Clause 18 provides for transitional arrangements for carrying forward of input tax credit available under the existing law. Clause 19 provides for transitional provisions relating to job-work. Clause 20 provides for miscellaneous provisions for transition of existing tax payers in various situations. Clause 21 provides for application of specific provisions of the Central Goo....