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UTGST · Chapter Guide

Chapter 3 — Levy and Collection of Tax

Checked 27 Jul 20263 provision(s)

Chapter in 2 Minutes

  • This chapter groups sections 7, 8, 8A of the Union Territory Goods and Services Tax Act, 2017.
  • Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

  1. Section 7 — Levy and collection
  2. Section 8 — Power to grant exemption from tax
  3. Section 8A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

Practical questions to ask

  • What factual trigger decides which section in this chapter applies?
  • What was the operative wording on the transaction/order date?
  • Which Rule, Form or notification changes the implementation?
  • What evidence would an officer or appellate forum expect?

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