Central Goods and Services Tax Act, 2017 [CGST] |
1
| >> |
Chapter I : Preliminary |
1
| >> |
S. 1 -- Short Title, Extent and Commencement |
2
| >> |
S. 2 -- Definitions |
6
| >> |
Chapter II : Administration |
22
| >> |
S. 3 -- Officers Under This Act |
23
| >> |
S. 4 -- Appointment of Officers |
50
| >> |
S. 5 -- Powers of Officers |
50
| >> |
S. 6 -- Authorisation of Officers of State Tax and Union Territory Tax as Proper Officer in Certain Circumstances |
52
| >> |
Chapter III : Levy and Collection of Tax |
53
| >> |
S. 7 -- Scope of Supply |
54
| >> |
S. 8 -- Tax Liability on Composite and Mixed Supplies |
77
| >> |
S. 9 -- Levy and Collection |
80
| >> |
S. 10 -- Composition Levy |
190
| >> |
S. 11 -- Power to Grant Exemption from Tax |
221
| >> |
Chapter IV : Time and Value of Supply |
297
| >> |
S. 12 -- Time of Supply of Goods |
298
| >> |
S. 13 -- Time of Supply of Services |
303
| >> |
S. 14 -- Change in Rate of Tax in Respect of Supply of Goods or Services |
308
| >> |
S. 15 -- Value of Taxable Supply |
310
| >> |
Chapter V : Input Tax Credit |
332
| >> |
S. 16 -- Eligibility and Conditions for Taking Input Tax Credit |
333
| >> |
S. 17 -- Apportionment of Credit and Blocked Credits |
349
| >> |
S. 18 -- Availability of Credit in Special Circumstances |
375
| >> |
S. 19 -- Taking Input Tax Credit in Respect of Inputs and Capital Goods Sent for Job Work |
392
| >> |
S. 20 -- Manner of Distribution of Credit by Input Service Distributor |
396
| >> |
S. 21 -- Manner of Recovery of Credit Distributed in Excess |
403
| >> |
Chapter VI : Registration |
404
| >> |
S. 22 -- Persons Liable for Registration |
405
| >> |
S. 23 -- Persons Not Liable for Registration |
411
| >> |
S. 24 -- Compulsory Registration in Certain Cases |
418
| >> |
S. 25 -- Procedure for Registration |
423
| >> |
S. 26 -- Deemed Registration |
442
| >> |
S. 27 -- Special Provisions Relating to Casual Taxable Person and Non-resident Taxable Person |
444
| >> |
S. 28 -- Amendment of Registration |
447
| >> |
S. 29 -- Cancellation [or Suspension] of Registration |
452
| >> |
S. 30 -- Revocation of Cancellation of Registration |
469
| >> |
Chapter VII : Tax Invoice, Credit and Debit Notes |
477
| >> |
S. 31 -- Tax Invoice |
478
| >> |
S. 31A -- Facility of Digital Payment to Recipient |
510
| >> |
S. 32 -- Prohibition of Unauthorised Collection of Tax |
510
| >> |
S. 33 -- Amount of Tax to be Indicated in Tax Invoice and Other Documents |
511
| >> |
S. 34 -- Credit and Debit Notes |
511
| >> |
Chapter VIII : Accounts and Records |
517
| >> |
S. 35 -- Accounts and Other Records |
518
| >> |
S. 36 -- Period of Retention of Accounts |
532
| >> |
Chapter IX : Returns |
532
| >> |
S. 37 -- Furnishing Details of Outward Supplies |
533
| >> |
S. 38 -- Communication of Details of Inward Supplies and Input Tax Credit |
558
| >> |
S. 39 -- Furnishing of Returns |
565
| >> |
S. 40 -- First Return |
626
| >> |
S. 41 -- Availment of Input Tax Credit |
627
| >> |
S. 42 -- [Omitted] |
629
| >> |
S. 43 -- [Omitted] |
629
| >> |
S. 43A -- [Omitted] |
630
| >> |
S. 44 -- Annual Return |
630
| >> |
S. 45 -- Final Return |
639
| >> |
S. 46 -- Notice to Return Defaulters |
641
| >> |
S. 47 -- Levy of Late Fee |
644
| >> |
S. 48 -- Goods and Services Tax Practitioners |
658
| >> |
Chapter X : Payment of Tax |
665
| >> |
S. 49 -- Payment of Tax, Interest, Penalty and Other Amounts |
666
| >> |
S. 49A -- Utilisation of Input Tax Credit Subject to Certain Conditions |
682
| >> |
S. 49B -- Order of Utilization of Input Tax Credit |
682
| >> |
S. 50 -- Interest on Delayed Payment of Tax |
685
| >> |
S. 51 -- Tax Deduction at Source |
693
| >> |
S. 52 -- Collection of Tax at Source |
713
| >> |
S. 53 -- Transfer of Input Tax Credit |
726
| >> |
S. 53A -- Transfer of Certain Amounts |
727
| >> |
Chapter XI : Refunds |
727
| >> |
S. 54 -- Refund of Tax |
728
| >> |
S. 55 -- Refund in Certain Cases |
884
| >> |
S. 56 -- Interest on Delayed Refunds |
902
| >> |
S. 57 -- Consumer Welfare Fund |
904
| >> |
S. 58 -- Utilisation of Fund |
909
| >> |
Chapter XII : Assessment |
911
| >> |
S. 59 -- Self-Assessment |
912
| >> |
S. 60 -- Provisional Assessment |
912
| >> |
S. 61 -- Scrutiny of Returns |
917
| >> |
S. 62 -- Assessment of Non-filters of Returns |
920
| >> |
S. 63 -- Assessment of Unregistered Persons |
927
| >> |
S. 64 -- Summary Assessment in Certain Special Cases |
929
| >> |
Chapter XIII : Audit |
931
| >> |
S. 65 -- Audit by Tax Authorities |
932
| >> |
S. 66 -- Special Audit |
935
| >> |
Chapter XIV : Inspection, Search, Seizure and Arrest |
938
| >> |
S. 67 -- Power of Inspection, Search and Seizure |
939
| >> |
S. 68 -- Inspection of Goods in Movement |
949
| >> |
S. 69 -- Power to Arrest |
976
| >> |
S. 70 -- Power to Summon Persons to give Evidence and Produce Documents |
980
| >> |
S. 71 -- Access to Business Premises |
983
| >> |
S. 72 -- Officers to Assist Proper Officers |
985
| >> |
Chapter XV : Demands and Recovery |
985
| >> |
S. 73 -- Determination of Tax Not Paid or Short Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilised for Any Reason Other Than Fraud or Any Wilful Mis-statement or Suppression of Facts |
986
| >> |
S. 74 -- Determination of Tax Not Paid or Short Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilised by Reason of Fraud or Any Wilful-Mis-Statement or Suppression of Facts |
999
| >> |
S. 75 -- General Provisions Relating to Determination of Tax |
1004
| >> |
S. 76 -- Tax Collected But Not Paid to Government |
1010
| >> |
S. 77 -- Tax Wrongfully Collected and Paid to Central Government or State Government |
1013
| >> |
S. 78 -- Initiation of Recovery Proceedings |
1016
| >> |
S. 79 -- Recovery of Tax |
1017
| >> |
S. 80 -- Payment of Tax and Other Amount in Instalments |
1031
| >> |
S. 81 -- Transfer of Property to be Void in Certain Cases |
1033
| >> |
S. 82 -- Tax to be First Charge on Property |
1033
| >> |
S. 83 -- Provisional Attachment to Protect Revenue in Certain Cases |
1034
| >> |
S. 84 -- Continuation and Validation of Certain Recovery Proceedings |
1039
| >> |
Chapter XVI : Liability to Pay in Certain Cases |
1040
| >> |
S. 85 -- Liability in Case of Transfer of Business |
1041
| >> |
S. 86 -- Liability of Agent and Principal |
1043
| >> |
S. 87 -- Liability in Case of Amalgamation or Merger of Companies |
1043
| >> |
S. 88 -- Liability in Case of Company in Liquidation |
1044
| >> |
S. 89 -- Liability of Directors of Private Company |
1045
| >> |
S. 90 -- Liability of Partners of Firm to Pay Tax |
1046
| >> |
S. 91 -- Liability of Guardians, Trustees, Etc. |
1047
| >> |
S. 92 -- Liability of Court of Wards, Etc. |
1047
| >> |
S. 93 -- Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases |
1048
| >> |
S. 94 -- Liability in Other Cases |
1049
| >> |
Chapter XVII : Advance Ruling |
1050
| >> |
S. 95 -- Definitions |
1051
| >> |
S. 96 -- Authority for Advance Ruling |
1052
| >> |
S. 97 -- Application for Advance Ruling |
1053
| >> |
S. 98 -- Procedure on Receipt of Application |
1057
| >> |
S. 99 -- Appellate Authority for Advance Ruling |
1060
| >> |
S. 100 -- Appeal to Appellate Authority |
1061
| >> |
S. 101 -- Orders of Appellate Authority |
1063
| >> |
S. 101A -- Constitution of National Appellate Authority for Advance Ruling |
1065
| >> |
S. 101B -- Appeal to National Appellate Authority |
1067
| >> |
S. 101C -- Order of National Appellate Authority |
1068
| >> |
S. 102 -- Rectification of Advance Ruling |
1069
| >> |
S. 103 -- Applicability of Advance Ruling |
1070
| >> |
S. 104 -- Advance Ruling to be Void in Certain Circumstances |
1071
| >> |
S. 105 -- Powers of Authority, Appellate Authority and National Appellate Authority |
1072
| >> |
S. 106 -- Procedure of Authority, Appellate Authority and National Appellate Authority |
1073
| >> |
Chapter XVIII : Appeals and Revision |
1074
| >> |
S. 107 -- Appeal to Appellate Authority |
1074
| >> |
S. 108 -- Powers of Revisional Authority |
1086
| >> |
S. 109 -- Constitution of Appellate Tribunal and Benches Thereof |
1089
| >> |
S. 110 -- President and Members of Appellate Tribunal, Their Qualification, Appointment, Conditions of Service, Etc. |
1092
| >> |
S. 111 -- Procedure Before Appellate Tribunal |
1095
| >> |
S. 112 -- Appeals to Appellate Tribunal |
1096
| >> |
S. 113 -- Orders of Appellate Tribunal |
1103
| >> |
S. 114 -- Financial and Administrative Powers of President |
1105
| >> |
S. 115 -- Interest on Refund of Amount Paid for Admission of Appeal |
1106
| >> |
S. 116 -- Appearance by Authorised Representative |
1107
| >> |
S. 117 -- Appeal to High Court |
1109
| >> |
S. 118 -- Appeal to Supreme Court |
1112
| >> |
S. 119 -- Sums Due to be Paid Notwithstanding Appeal, Etc. |
1113
| >> |
S. 120 -- Appeal Not to be Filed in Certain Cases |
1114
| >> |
S. 121 -- Non-Appealable Decisions and Orders |
1115
| >> |
Chapter XIX : Offences and Penalties |
1116
| >> |
S. 122 -- Penalty for Certain Offences |
1116
| >> |
S. 123 -- Penalty for Failure to Furnish Information Return |
1120
| >> |
S. 124 -- Fine for Failure to Furnish Statistics |
1120
| >> |
S. 125 -- General Penalty |
1121
| >> |
S. 126 -- General Disciplines Related to Penalty |
1121
| >> |
S. 127 -- Power to Impose Penalty in Certain Cases |
1123
| >> |
S. 128 -- Power to Waive Penalty or Fee or Both |
1124
| >> |
S. 129 -- Detention, Seizure and Release of Goods and Conveyances in Transit |
1124
| >> |
S. 130 -- Confiscation of Goods or Conveyances and Levy of Penalty |
1130
| >> |
S. 131 -- Confiscation or Penalty Not to Interfere With Other Punishments |
1154
| >> |
S. 132 -- Punishment for Certain Offences |
1154
| >> |
S. 133 -- Liability of Officers and Certain Other Persons |
1158
| >> |
S. 134 -- Cognizance of Offences |
1159
| >> |
S. 135 -- Presumption of Culpable Mental State |
1159
| >> |
S. 136 -- Relevancy of Statements Under Certain Circumstances |
1160
| >> |
S. 137 -- Offences by Companies |
1161
| >> |
S. 138 -- Compounding of Offences |
1162
| >> |
Chapter XX : Transitional Provisions |
1166
| >> |
S. 139 -- Migration of Existing Taxpayers |
1166
| >> |
S. 140 -- Transitional Arrangements for Input Tax Credit |
1169
| >> |
S. 141 -- Transitional Provisions Relating to Job Work |
1184
| >> |
S. 142 -- Miscellaneous Transitional Provisions |
1187
| >> |
Chapter XXI : Miscellaneous |
1198
| >> |
S. 143 -- Job Work Procedure |
1198
| >> |
S. 144 -- Presumption as to Documents in Certain Cases |
1217
| >> |
S. 145 -- Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence |
1218
| >> |
S. 146 -- Common Portal |
1219
| >> |
S. 147 -- Deemed Exports |
1231
| >> |
S. 148 -- Special Procedure for Certain Processes |
1235
| >> |
S. 149 -- Goods and Services Tax Compliance Rating |
1236
| >> |
S. 150 -- Obligation to Furnish Information Return |
1236
| >> |
S. 151 -- Power to Call for Information |
1239
| >> |
S. 152 -- Bar on Disclosure of Information |
1239
| >> |
S. 153 -- Taking Assistance from an Expert |
1240
| >> |
S. 154 -- Power to Take Samples |
1240
| >> |
S. 155 -- Burden of Proof |
1241
| >> |
S. 156 -- Persons Deemed to be Public Servants |
1241
| >> |
S. 157 -- Protection of Action Taken under this Act |
1242
| >> |
S. 158 -- Disclosure of Information by a Public Servant |
1242
| >> |
S. 159 -- Publication of Information in Respect of Persons in Certain Cases |
1244
| >> |
S. 160 -- Assessment Proceedings, Etc., Not to be Invalid on Certain Grounds |
1244
| >> |
S. 161 -- Rectification of Errors Apparent on the Face of Record |
1245
| >> |
S. 162 -- Bar on Jurisdiction of Civil Courts |
1246
| >> |
S. 163 -- Levy of Fee |
1247
| >> |
S. 164 -- Power of Government to Make Rules |
1247
| >> |
S. 165 -- Power to Make Regulations |
1254
| >> |
S. 166 -- Laying of Rules, Regulations and Notifications |
1255
| >> |
S. 167 -- Delegation of Powers |
1255
| >> |
S. 168 -- Power to Issue Instructions or Directions |
1256
| >> |
S. 168A -- Power of Government to Extend Time Limit in Special Circumstances |
1257
| >> |
S. 169 -- Service of Notice in Certain Circumstances |
1261
| >> |
S. 170 -- Rounding Off of Tax, Etc. |
1262
| >> |
S. 171 -- Anti-Profiteering Measure |
1262
| >> |
S. 172 -- Removal of Difficulties |
1274
| >> |
S. 173 -- Amendment of Act 32 of 1994 |
1275
| >> |
S. 174 -- Repeal and Saving |
1275
| >> |
Finance Act, 2020 (Extracts) |
1278
| >> |
Chapter IV : Indirect Taxes |
1278
| >> |
S. 132 -- Retrospective Exemption from, or Levy or Collection of, Central Tax in Certain Cases |
1278
| >> |
S. 133 -- Retrospective Effect to Notification Issued under Clause (ii) of Proviso to Sub-section (3) of Section 54 of Central Goods and Services Tax Act |
1279
| >> |
Finance Act, 2022 (Extracts) |
1280
| >> |
Chapter IV : Indirect Taxes |
1280
| >> |
S. 114 -- Amendment of Notification Issued under Section 146 of Central Goods and Services Tax Act read with Section 20 of Integrated Goods and Services Tax Act, Retrospectively |
1281
| >> |
S. 115 -- Amendment of Notification Issued under Sub-sections (1) and (3) of Section 50, Sub-section (12) of Section 54 and Section 56 of Central Goods and Services Tax Act, Retrospectively |
1282
| >> |
S. 116 -- Retrospective Exemption from, or Levy or Collection of, Central Tax in Certain Cases |
1282
| >> |
S. 117 -- Retrospective Effect to Notification Issued under Sub-section (2) of Section 7 of Central Goods and Services Tax Act |
1284
| >> |
Integrated Goods and Services Tax Act, 2017 [IGST] |
1285
| >> |
Chapter I : Preliminary |
1286
| >> |
S. 1 -- Short Title, Extent and Commencement |
1286
| >> |
S. 2 -- Definitions |
1287
| >> |
Chapter II : Administration |
1299
| >> |
S. 3 -- Appointment of Officers |
1299
| >> |
S. 4 -- Authorisation of Officers of State Tax or Union Territory Tax as Proper Officer in Certain Circumstances |
1299
| >> |
Chapter III : Levy and Collection of Tax |
1300
| >> |
S. 5 -- Levy and Collection |
1301
| >> |
S. 6 -- Power to Grant Exemption from Tax |
1313
| >> |
Chapter IV : Determination of Nature of Supply |
1319
| >> |
S. 7 -- Inter-State Supply |
1320
| >> |
S. 8 -- Intra-State Supply |
1326
| >> |
S. 9 -- Supplies in Territorial Waters |
1327
| >> |
Chapter V : Place of Supply of Goods or Services or Both |
1328
| >> |
S. 10 -- Place of Supply of Goods Other Than Supply of Goods Imported into, or Exported from India |
1328
| >> |
S. 11 -- Place of Supply of Goods Imported into, or Exported from India |
1332
| >> |
S. 12 -- Place of Supply of Services Where Location of Supplier and Recipient is in India |
1332
| >> |
S. 13 -- Place of Supply of Services Where Location of Supplier or Location of Recipient is Outside India |
1339
| >> |
S. 14 -- Special Provision for Payment of Tax by a Supplier of Online Information and Database Access or Retrieval Services |
1348
| >> |
Chapter VI : Refund of Integrated Tax to International Tourist |
1351
| >> |
S. 15 -- Refund of Integrated Tax Paid on Supply of Goods to Tourist Leaving India |
1351
| >> |
Chapter VII : Zero Rated Supply |
1352
| >> |
S. 16 -- Zero Rated Supply |
1353
| >> |
Chapter VIII : Apportionment of Tax and Settlement of Funds |
1385
| >> |
S. 17 -- Apportionment of Tax and Settlement of Funds |
1385
| >> |
S. 18 -- Transfer of Input Tax Credit |
1387
| >> |
S. 19 -- Tax Wrongfully Collected and Paid to Central Government or State Government |
1388
| >> |
Chapter IX : Miscellaneous |
1389
| >> |
S. 20 -- Application of Provisions of Central Goods and Services Tax Act |
1389
| >> |
S. 21 -- Import of Services Made on or After the Appointed Day |
1407
| >> |
S. 22 -- Power to Make Rules |
1407
| >> |
S. 23 -- Power to Make Regulations |
1408
| >> |
S. 24 -- Laying of Rules, Regulations and Notifications |
1408
| >> |
S. 25 -- Removal of Difficulties |
1409
| >> |
Finance Act, 2020 [Extracts] |
1411
| >> |
Chapter IV : Indirect Taxes |
1411
| >> |
S. 135 -- Retrospective Exemption from, or Levy or Collection of, Integrated Tax in Certain Cases |
1411
| >> |
Finance Act, 2022 [Extracts] |
1412
| >> |
Chapter IV : Indirect Taxes |
1412
| >> |
S. 118 -- Amendment of Notification Issued under Section 20 of Integrated Goods and Services Tax Act, 2017 read with Sub-sections (1) and (3) of Section 50, Sub-section (12) of Section 54 and Section 56 of Central Goods and Services Tax Act, Retrospective |
1413
| >> |
S. 119 -- Retrospective Exemption from, or Levy or Collection or, Integrated Tax in Certain Cases |
1414
| >> |
S. 120 -- Retrospective Effect to Notification Issued under Clause (i) of Section 20 of Integrated Goods and Services Tax Act read with Sub-section (2) of Section 7 of Central Goods and Services Tax Act |
1415
| >> |
Union Territory Goods and Services Tax Act, 2017 [UTGST] |
1416
| >> |
Chapter I : Preliminary |
1416
| >> |
S. 1 -- Short Title, Extent and Commencement |
1417
| >> |
S. 2 -- Definitions |
1417
| >> |
Chapter II : Administration |
1420
| >> |
S. 3 -- Officers Under This Act |
1419
| >> |
S. 4 -- Authorisation of Officers |
1419
| >> |
S. 5 -- Powers of Officers |
1420
| >> |
S. 6 -- Authorisation of Officers of Central Tax as Proper Officer in Certain Circumstances |
1420
| >> |
Chapter III : Levy and Collection of Tax |
1421
| >> |
S. 7 -- Levy and Collection |
1422
| >> |
S. 8 -- Power to Grant Exemption from Tax |
1425
| >> |
Chapter IV : Payment of Tax |
1426
| >> |
S. 9 -- Payment of Tax |
1427
| >> |
S. 10 -- Transfer of Input Tax Credit |
1427
| >> |
Chapter V : Inspection, Search, Seizure and Arrest |
1429
| >> |
S. 11 -- Officers Required to Assist Proper Officers |
1429
| >> |
Chapter VI : Demands and Recovery |
1430
| >> |
S. 12 -- Tax Wrongfully Collected and Paid to Central Government or Union Territory Government |
1430
| >> |
S. 13 -- Recovery of Tax |
1431
| >> |
Chapter VII : Advance Ruling |
1432
| >> |
S. 14 -- Definitions |
1432
| >> |
S. 15 -- Constitution of Authority for Advance Ruling |
1433
| >> |
S. 16 -- Constitution of Appellate Authority for Advance Ruling |
1434
| >> |
Chapter VIII : Transitional Provisions |
1436
| >> |
S. 17 -- Migration of Existing Tax Payers |
1436
| >> |
S. 18 -- Transitional Arrangements for Input Tax Credit |
1437
| >> |
S. 19 -- Transitional Provisions Relating to Job Work |
1442
| >> |
S. 20 -- Miscellaneous Transitional Provisions |
1444
| >> |
Chapter IX : Miscellaneous |
1450
| >> |
S. 21 -- Application of Provisions of Central Goods and Services Tax Act |
1450
| >> |
S. 22 -- Power to Make Rules |
1456
| >> |
S. 23 -- General Power to Make Regulations |
1456
| >> |
S. 24 -- Laying of Rules, Regulations and Notifications |
1457
| >> |
S. 25 -- Power to Issue Instructions or Directions |
1457
| >> |
S. 26 -- Removal of Difficulties |
1458
| >> |
The Finance Act, 2020 |
1459
| >> |
Chapter IV : Indirect Taxes |
1460
| >> |
S. 139 -- Retrospective Exemption from, or Levy or Collection of, Central Tax in Certain Cases |
1460
| >> |
Finance Act, 2022 [Extracts] |
1461
| >> |
Chapter IV : Indirect Taxes |
1462
| >> |
S. 121 -- Amendment of Notification Issued under Section 21 of Union Territory Goods and Services Tax Act read with Sub-sections (1) and (3) of Section 50, Sub-section (12) of Section 54 and Section 56 of Central Goods and Services Tax Act, Retrospectivel |
1462
| >> |
S. 122 -- Retrospective Exemption from, or Levy or Collection of, Union Territory Tax in Certain Cases |
1463
| >> |
S. 123 -- Retrospective Effect to Notification Issued under Clause (I) of Section 21 of Union Territory Goods and Services Tax Act read with Sub-section (2) of Section 7 of Central Goods and Services Tax Act |
1464
| >> |
The Goods and Services Tax (Compensation to States) Act, 2017 |
1465
| >> |
S. 1 -- Short Title, Extent and Commencement |
1465
| >> |
S. 2 -- Definitions |
1466
| >> |
S. 3 -- Projected Growth Rate |
1467
| >> |
S. 4 -- Base Year |
1467
| >> |
S. 5 -- Base Year Revenue |
1468
| >> |
S. 6 -- Projected Revenue for Any Year |
1469
| >> |
S. 7 -- Calculation and Release of Compensation |
1470
| >> |
S. 8 -- Collection of Cess |
1472
| >> |
S. 9 -- Returns, Payments and Refunds |
1484
| >> |
S. 10 -- Crediting Proceeds of Cess to Fund |
1484
| >> |
S. 11 -- Other Provisions Relating to Cess |
1485
| >> |
S. 12 -- Power to Make Rules |
1487
| >> |
S. 13 -- Laying of Rules Before Parliament |
1488
| >> |
S. 14 -- Power to Remove Difficulties |
1489
| >> |