Goods and Services Tax Act (1985 No 141).

The Act lays down provisions concerning the imposition and collection of goods and services tax. Part 1 concerns interpretation, Part 2 Imposition of tax and takes into consideration different elements such as time of supply, value of supply of goods and services, characteristics of certain supplies. Part 3 establishes the discipline for the returns and payment of tax. Part 4 is on tax assessment, and Part 5 concerns objections. Part 6 and 7 respectively covers recovery of tax, refund and relief from tac. Special Cases are considered under Part 9-