Section 4 of GST – Appointment of officers under GST

Section 5 of UTGST – Powers of officers under Union Territory GST Act

Section 6 of UTGST – Authorisation of officers of central tax as proper officer in certain circumstances

Section 7 of UTGST – Levy and collection under Union Territory GST Act

Section 8 of UTGST Act 2017 – Power to grant exemption from tax

Section 9 of UTGST – Payment of tax under Union Territory GST Act 2017

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Examples of various situations requiring deduction of TDS in GST

GST International Scenario and Models of GST in various Countries