GST & Indirect Taxes Demystified

About GST & Indirect Taxes Demystified

Foreward
Introductory Note
Preface to the Fourth Edition
Preface to the First Edition
Preface to the Third Edition
Author Profile
Detailed Contents
Table of Cases
Division I
Basic Concepts
Chapter 1 Introduction & overview of GST
Chapter 2 Interpretation of Taxing Statutes
Chapter 3 Constitutional Provisions and Principles behind Levy of GST and
Erstwhile Indirect Taxes
Division II
Supply & Levy
Chapter 4 Legislative Provisions and Judicial View of Basic Concepts
Chapter 5 Levy and Collection of GST
Division III
Place of Supply
Chapter 6 Place of Supply
Division IV
Import & Export of Goods and Services
Chapter 7A Import and Exports of Goods
Chapter 7B Import and Exports of Services
Chapter 7C High Sea Sales/Sales in the Course of Import/Export
Division V
Classification, Valuation & Composition
Chapter 8 Principles of Classification
Chapter 9 Principles of Valuation
Chapter 10 Composition Levy
Division VI
Exemptions
Chapter 11 Interpretation of Exemption Notifications, Including Tax Holiday Schemes
Division VII
Credit Mechanism
Chapter 12 Credit Under GST
Division VIII
Refund of Taxes
Chapter 13A Refund
Chapter 13B Interest on Refund
Division IX
Assessment & Audit
Chapter 14 Assessment
Chapter 15 Audit
Division X
Inspection and Jurisdiction of Officers
Chapter 16 Inspection, Search and Seizure
Chapter 17 Officers under GST and Exercise of Jurisdiction
Division XI
Adjudication and Appeals
Chapter 18 Adjudication Including Interest on Demand of Tax
Chapter 19 Recovery of Taxes and Liability to Pay in Certain Cases
Chapter 20 Appeals
Division XII
Penalty & Prosecution
Chapter 21 Penalty
Chapter 22 Arrest, Offences and Prosecution
Division XIII
Advance Ruling and Settlement Commission
Chapter 23 Advance Ruling
Chapter 24 Settlement Commission
Division XIV
Miscellaneous
Chapter 24 Miscellaneous