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Tax law in India encompasses direct taxation under the Income Tax Act, 1961, and indirect taxation under the Goods and Services Tax (GST) framework, along with customs and excise duties.
28 statutes in this category
Rules specifying the duty-free allowances and restrictions for passengers arriving in India.
9 sectionsAn Act to consolidate and amend the law relating to central duties of excise on goods manufactured in India. Largely subsumed by GST.
427 sectionsAn Act to amend the CGST Act to clarify various provisions and strengthen the GST framework.
5 sectionsAn Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
177 sectionsRules under the CGST Act prescribing registration, returns, payment and other procedural requirements.
199 sectionsRules constituting the National Anti-Profiteering Authority to ensure benefits of GST rate reductions are passed to consumers.
199 sectionsRules prescribing the procedure for filing appeals before the Appellate Authority and Tribunal.
199 sectionsRules detailing the procedures for assessment, scrutiny of returns, and audits by tax authorities.
199 sectionsRules governing the generation and use of electronic way bills for movement of goods.
0 sectionsRules specifying the conditions and procedures for claiming Input Tax Credit.
199 sectionsRules governing the application, processing and grant of GST refunds.
199 sectionsAn Act to consolidate and amend the law relating to customs.
248 sectionsAn Act to consolidate and amend the law relating to customs duties.
16 sectionsRules prescribing the determination of transaction value of imported goods for customs duty purposes.
13 sectionsState-specific rules implementing SGST in Delhi.
1 sectionAn Act to provide for resolution of certain income-tax disputes for reduction of litigation.
11 sectionsAn Act to provide for compensation to the States for the loss of revenue arising on account of implementation of GST.
14 sectionsRules extending the period for levy and collection of GST compensation cess beyond the initial 5-year period.
0 sectionsRules for the levy and collection of GST compensation cess.
2 sectionsProvisions for advance rulings on questions of income-tax law for non-residents and specified residents.
39 sectionsAn Act to consolidate and amend the law relating to income-tax and super-tax.
0 sectionsRules prescribing forms, procedures and computation methods under the Income-tax Act.
0 sectionsAn Act to make a provision for levy and collection of tax on inter-State supply of goods or services.
25 sectionsRules framed under the IGST Act for inter-state transactions.
9 sectionsState-specific rules implementing SGST in Maharashtra.
177 sectionsModel Act for State-level implementation of GST on intra-State supply of goods and services.
182 sectionsAn Act to amend the Income-tax Act and Finance Act to withdraw retrospective taxation of indirect transfers.
242 sectionsAn Act to make special provisions for the prevention of, and for coping with, gangsters and anti-social activities.
24 sections