CGST-CHAPTER XXI – MISCELLANEOUS- Section List


Section (143)  Job Work Procedure
Section (144)  Presumption as to Documents in Certain Cases
Section (145)  Admissibility of Micro films, Fax, Photocopies, Printouts as Documents/ Evidence
Section (146)  Common Portal
Section (147)  Deemed Exports
Section (148)  Special Procedure for Certain Processes
Section (149)  Goods and Services Tax (GST) Compliance Rating
Section (150)  Obligation to Furnish Information Return
Section (151)  Power to Collect Statistics
Section (152)  Bar on Disclosure of Information
Section (153)  Taking Assistance from an Expert
Section (154)  Power to take Samples
Section (155)  Burden of Proof
Section (156)  Persons deemed to be Public Servants
Section (157)  Protection of Action taken under this Act
Section (158)  Disclosure of Information by a Public Servant
Section (159)  Publication of Information in respect of Persons in Certain Cases
Section (160)  Assessment Proceedings, etc. not to be Invalid on Certain Grounds
Section (161)  Rectification of Errors Apparent on the Face of Record
Section (162)  Bar on Jurisdiction of Civil Courts
Section (163)  Levy of Fee (Copy of Order/ Document)
Section (164)  Power of Government to Make Rules
Section (165)  Power to Make Regulations
Section (166)  Laying of Rules, Regulations and Notifications
Section (167)  Delegation of Powers
Section (168)  Power to Issue Instructions or Directions
Section (169)  Service of Notice in certain Circumstances
Section (170)  Rounding Off of Tax, etc.
Section (171)  Anti Profiteering Measure
Section (172)  Removal of Difficulties
Section (173)  Amendment of Finance Act 1994 (Service Tax)
Section (174)  Repeal and Saving

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