Goods and services Tax BiLL 2009

arranGeMenT oF cLaUses

Part i PreLiMinarY

clause

1.short title and commencement

2.interpretation

3.Meaning of “business”

4.Meaning of “supply”

Part ii adMinisTraTion

5.director General and other officers and their responsibilities

6.recognition of office

7.officers to be public servants

8.confidentiality of information

Part iii iMPosiTion and scoPe oF Tax

9.imposition and scope of goods and services tax

10.rate of tax

11.Time of supply

12.Place of supply

13.supply of imported services

14.Place where supplier or recipient of services belongs

15.value of supply of goods or services

16.value of goods imported

17.Zero-rated supply

18.exempt supply

Part iv

reGisTraTion<

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