Section 52, Central Goods and Services Tax Act, 2017 [S10-7RB]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 February 2019.
Defined terms in this text (18)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
business: Section 2(17), Central Goods and Services Tax Act, 2017: "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
business: 13 more definitions.
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
consideration: Section 2(31), Central Goods and Services Tax Act, 2017: "consideration" in relation to the supply of goods or services or both includes- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply;
electronic commerce operator: Section 2(45), Central Goods and Services Tax Act, 2017: "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;
financial year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 22 more definitions.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
supplier: Section 2(105), Central Goods and Services Tax Act, 2017: "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims.
supply: Section 7(1), Central Goods and Services Tax Act, 2017: "For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.-For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another; (b) import of services for a consideration whether or not in the course or furtherance of business; and (c) the activities specified in Schedule I, made or agreed to be made without a consideration."
value: Section 2(41), Customs Act, 1962: "value", in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) or sub-section (2) of section 14;
year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "year" shall mean a year reckoned according to the British calendar
Made under this section, or naming it (12)
Notification No. 06/2025-CENTRAL TAX [N11-4RP], 10 January 2025, in force. Recital: "In exercise of the powers conferred by first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 15/2024-Central Tax [N11-39D], 10 July 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 52/2018-Central Tax [N10-D66], 20 September 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Circular No. 194/06/2023-GST [C10-6KJ], 17 July 2023, in force. The text contains "section 52 of the Central Goods and Services Tax Act, 2017".
Notification No. 36/2023-Central Tax [N11-0V0], 4 August 2023, in force. The text contains "sub-section (1) of section 52 of the said Act".
Notification No. 51/2018-Central Tax [N10-D18], 13 September 2018, in force. The text contains "section 52 of the said Act".
Notification No. 65/2017-Central Tax [N10-8F0], 15 November 2017, in force. The text contains "section 52 of the said Act".
Notification No. 01/2024-Integrated Tax [N11-34Q], 10 July 2024, in force. The text contains "sub-section (1) of section 52 of the Central Goods and Services Tax Act,2017".
Notification No. 02/2018-Integrated Tax [N10-D2E], 20 September 2018, in force. The text contains "sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017".
Notification No. 01/2024-Union Territory Tax [N11-35N], 10 July 2024, in force. The text contains "sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017".
Notification No. 12/2018-Union Territory Tax [N10-D74], 28 September 2018, in force. The text contains "sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017".
Notification No. 13/2018-Union Territory Tax [N10-D8T], 28 September 2018, in force. The text contains "sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017".
Cited by (16)
Section 10, Central Goods and Services Tax Act, 2017 [S10-698], 12 April 2017, Band A. "section 52".
Section 122, Central Goods and Services Tax Act, 2017 [S10-A39], 12 April 2017, Band A. "section 52".
Section 168, Central Goods and Services Tax Act, 2017 [S10-BP2], 12 April 2017, Band A. "section 52".
Section 24, Central Goods and Services Tax Act, 2017 [S10-6RF], 12 April 2017, Band A. "section 52".
Section 37, Central Goods and Services Tax Act, 2017 [S10-76J], 12 April 2017, Band A. "section 52".
Section 39, Central Goods and Services Tax Act, 2017 [S10-78E], 12 April 2017, Band A. "section 52".
Section 44, Central Goods and Services Tax Act, 2017 [S10-7E2], 12 April 2017, Band A. "section 52".
Section 47, Central Goods and Services Tax Act, 2017 [S10-7HS], 12 April 2017, Band A. "section 52".
Rule 12, Central Goods and Services Tax Rules, 2017 [S10-D6Z], 19 June 2017, Band A. "section 52".
Rule 142, Central Goods and Services Tax Rules, 2017 [S10-JK3], 19 June 2017, Band A. "section 52".
Rule 60, Central Goods and Services Tax Rules, 2017 [S10-F4K], 19 June 2017, Band A. "section 52".
Rule 61, Central Goods and Services Tax Rules, 2017 [S10-F5H], 19 June 2017, Band A. "section 52".
Rule 67, Central Goods and Services Tax Rules, 2017 [S10-FC3], 19 June 2017, Band A. "section 52".
Rule 68, Central Goods and Services Tax Rules, 2017 [S10-FE7], 19 June 2017, Band A. "section 52".
Rule 80, Central Goods and Services Tax Rules, 2017 [S10-FTA], 19 June 2017, Band A. "section 52".
Rule 85, Central Goods and Services Tax Rules, 2017 [S10-G1A], 19 June 2017, Band A. "section 52".
Not held (0)
none
Duties published under this section (1)
D12-2JN. Every electronic commerce operator, not being an agent: Collect tax at source at a rate not exceeding one per cent of the net value of taxable supplies made through it by other suppliers; Collected amount paid within ten days after the end of the month of collection; Form GSTR-8. Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record).