Tax to be first charge on property
Section 82, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Section 82 makes GST dues a FIRST CHARGE on the person’s property, overriding other claims except those specified under the insolvency law.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The first charge yields to the Insolvency and Bankruptcy Code – once a resolution plan is approved, GST dues not admitted in it are extinguished (the Ghanashyam Mishra line of authority).
The exact words of the law
434 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/s. Lambogreen Agro Private Ltd., v. The State Tax Officer
Read the judgment PDF →
The State Bank of India v. The Deputy Commercial Tax Officer Jogipet Unit
Read the judgment PDF →
State Bank of India v. The Deputy Commercial Tax Officer
Read the judgment PDF →
M/S ULTRATECH NATHDWARA CEMENT LIMITED v. THE COMMERCIAL TAXES OFFICER, ANTI EVASION
Read the judgment PDF →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India