Section 82: Tax to be first charge on property

Q: What does Section 82 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 82 CGST pertains to "Tax to be first charge on property". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 82 of The Central Goods and Services Tax Act, 2017 (CGST) governs tax to be first charge on property. As verified on 19 May 2026.

Q: Is Section 82 CGST still in force?

Yes, Section 82 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 82 CGST?

धारा 82 CGST is the Devanagari Hindi reference for Section 82 of the The Central Goods and Services Tax Act, 2017. Section 82 of The Central Goods and Services Tax Act, 2017 (CGST) governs tax to be first charge on property. As verified on 19 May 2026.

Q: What is Dhara 82 CGST?

Dhara 82 CGST is the Roman Hindi reference for Section 82 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 82 of The Central Goods and Services Tax Act, 2017 (CGST) governs tax to be first charge on property. As verified on 19 May 2026.

Q: How to cite Section 82 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 82, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 82 (India).

Law on Tips Editorial Board

- Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.