General Sales Tax

Cap. 63 · Revised Edition 2020 · 101 sections

s. 1Short title
s. 2Interpretation
s. 3Definition of a business
s. 4Definition of consideration
s. 5Definition of a supply of goods or services
s. 6Definition of fair market value
s. 7Definition of related persons
s. 8Imposition of GST
s. 9Rate of tax
s. 10Person liable
s. 11Calculation of GST on taxable importations
s. 12Comptroller to collect GST on taxable importations
s. 13Value of imported goods
s. 14Refund on overpayments of tax on imports
s. 15Calculation of GST on taxable supplies
s. 16Commissioner to collect tax
s. 17Place of supply
s. 18Time of supply
s. 19Value of supply
s. 20Rights, options, and vouchers
s. 21Gambling supplies
s. 22Suppliers required to be registered
s. 23Registration limits
s. 24Meeting or exceeding registration limits
s. 25Voluntary registration
s. 26Registration
s. 27Certificate of registration
s. 28Notification of changes
s. 29Cancellation of registration
s. 30GST Returns
s. 31Calculation of tax payable or refund due
s. 32Input tax credits
s. 33Limitations on input tax credits
s. 34Bad debts and overdue payments
s. 35Payment or refund of tax
s. 36Tax invoices
s. 37Credit and debit notes
s. 38Repealed
s. 39Power to assess tax on failure to register or to file a GST return, etc
s. 40Refund of overpayments of tax on supplies
s. 41Repealed
s. 42Repealed
s. 43Repealed
s. 44Repealed
s. 45Repealed
s. 46Branches and Divisions
s. 47Unincorporated bodies
s. 48Agents of Absentee principals
s. 49Certain imports exempt
s. 50Reliefs of Diplomats and others
s. 51Repealed
s. 52Repealed
s. 53Repealed
s. 54Repealed
s. 55Repealed
s. 56Repealed
s. 57Security for Commissioner
s. 58Interest and penalty
s. 59Repealed
s. 60Repealed
s. 61Repealed
s. 62Repealed
s. 63Repealed
s. 64Repealed
s. 65Repealed
s. 66Repealed
s. 67Repealed
s. 68Repealed
s. 69Repealed
s. 70Repealed
s. 71Repealed
s. 72Repealed
s. 73Repealed
s. 74Repealed
s. 75Repealed
s. 76Repealed
s. 77Repealed
s. 78Repealed
s. 79Repealed
s. 80Repealed
s. 81Repealed
s. 82Limitation of legal proceedings under this Act
s. 83Repealed
s. 84Repealed
s. 85Recovery of tax in certain cases
s. 86General offences
s. 86APower of Commissioner to temporarily close business premises
s. 87Additional Liability for offence by body corporate
s. 88Recovery of Several Sums in one complaint etc
s. 89Execution of warrants
s. 90GST-inclusive pricing
s. 91Currency
s. 92Effect of changes in tax on existing contracts
s. 93Certain persons required to register two months before appointed day
s. 94Invoices given and payments made on or before appointed day
s. 95Schedules
s. 96Regulations
s. 97Resolution of conflict
s. 98Repeal of Sales Tax Act
s. 99Repeal of Entertainment Tax Act
s. 100Amendment of Stamp Duties Act