PART – A
GLANCE & REFERENCE TABLES
CHAPTER A1
THE FINANCE ACTS, 2025 & AMENDMENTS AND RECOMMENDATIONS
BY THE 56TH GST COUNCIL MEETING
CHAPTER A2
TARIFF NOTIFICATIONS UNDER GST SINCE 01 APRIL 2021
CHAPTER A3
NON-TARIFF NOTIFICATIONS UNDER GST SINCE 01 APRIL 2021
CHAPTER A4
ORDERS UNDER GST SINCE 01 APRIL 2021
CHAPTER A5
CIRCULARS, CLARIFICATIONS, INSTRUCTIONS AND GUIDELINES
SINCE 01 APRIL 2021
CHAPTER A6
REVERSE CHARGE UNDER GST
CHAPTER A7
COMPLIANCE DUE DATES WITH EXTENSIONS AND COVID-19 RELATED RELAXATIONS
I. FORMS AND DUE DATE EXTENSIONS
II. COVID-19 RELATED RELAXATIONS
CHAPTER A8
NON-CREDITABLE GOODS/SERVICES AND SUPPLIES (BLOCKED
CHAPTER A9
INTEREST, PENALTIES AND OFFENCES
CHAPTER A10
STATE CODES
CHAPTER A11
PORT CODES
CHAPTER A12
SEZ –List of Services recognized for authorised operations
CHAPTER A13
ONLINE MONEY GAMING
13.1 Background
13.2 Legislative Changes
13.3 Analysis
CHAPTER A14
AMNESTY SCHEME – SEC 128A
14.1 Section 128A of the GST Act – Amnesty Scheme
14.2 Amnesty Scheme – An Analysis
CHAPTER B1
GST – A PREAMBLE
1.1 What is GST and why GST?
1.2 Main indirect taxes or duties in India pre-GST
1.3 101st Constitutional Amendment
1.4 Features of Indian GST
1.5 Taxes or duties subsumed in GST
1.6 Meetings of the GST Council and its conclusions
1.7 Administration of GST
CHAPTER B2
STEPS TO DETERMINE LIABILITY UNDER GST AND
KEY DEFINITIONS
2.1 In order to determine whether a person is liable to pay GST, the
following steps can be followed
2.2 Definitions relating to Goods, Services, Business, etc.
2.3 Definitions relating to Person (Supplier, Recipient, etc.)
2.4 Definitions relating to Supply, Export, Import, etc.
2.5 Definitions relating to place, address, location, etc.
2.6 Definitions relating to Computation of Turnover, Tax, etc.
2.7 Definitions Relating to State, Territory, Government, Etc.
CHAPTER B3
SUPPLY – MEANING AND SCOPE
CHAPTER B4
TIME OF SUPPLY
CHAPTER B5
VALUE OF SUPPLY
CHAPTER B6
CONCEPT OF IGST – INTER-STATE SUPPLY, INTRA-STATE SUPPLY,
IMPORT & EXPORT
CHAPTER B7
PLACE OF SUPPLY
CHAPTER B8
LEVY, RATES AND EXEMPTIONS
CHAPTER B9
REVERSE CHARGEAND DEEMED SUPPLIERS
UNDER SECTION 9(5)
CHAPTER B10
COMPOSITION LEVY
CHAPTER B11
INPUT TAX CREDIT (ITC)
CHAPTER B12
INPUT SERVICE DISTRIBUTOR (ISD)
CHAPTER B13
JOB WORKER, CASUAL TAXABLE PERSON,
NON-RESIDENT TAXABLE PERSON & CORPORATE DEBTORS
CHAPTER B14
E-COMMERCE, TCS & SUPPLY OF ONLINE DATA– SPECIAL
PROVISIONS
CHAPTER B15
REGISTRATION, AMENDMENT AND CANCELLATION
CHAPTER B16
RETURNS UNDER THE GST
CHAPTER B17
PAYMENT OF TAX AND INTEREST
CHAPTER B18
TAX DEDUCTION AT SOURCE
CHAPTER B19
REFUND
CHAPTER B20
INVOICE, ACCOUNTS AND RECORDS
CHAPTER B21
ASSESSMENT AND AUDIT
CHAPTER B22
SHOW CAUSE NOTICE AND ADJUDICATION
CHAPTER B23
COLLECTION OF TAX, DEMANDS & RECOVERY AND
LIABILITY IN CERTAIN CASES
CHAPTER B24
INSPECTION, SEARCH & SURVEY
CHAPTER B25
INSPECTION OF GOODS IN MOVEMENT, CONFISCATION AND
E-WAY BILL
CHAPTER B26
PENALTIES AND PROSECUTION
CHAPTER B27
APPEAL, RECTIFICATION, ADVANCE RULING AND
ANTI-PROFITEERING PROVISIONS
CHAPTER B28
MISCELLANEOUS PROVISIONS
PART – C
GST RATES
CHAPTER C1
TRANSITION AND SAFEGUARDS–GST 2.0 – FROM 22 SEPT. 2025
CHAPTER C2
CHANGE IN GST RATES –HSN WISE COMPARISON AS
ON 22 SEPT. 2025
CHAPTER C3
EXEMPTIONS IN THE GST – GOODS AS ON 22 SEPTEMBER 2025
CHAPTER C4
GST RATES ON GOODS AS ON 22 SEPTEMBER 2025
CHAPTER C5
EXEMPTIONS IN THE GST – SERVICES
CHAPTER C6
GST RATES ON SERVICES
CHAPTER C7
RATES OF COMPENSATION CESS
CHAPTER C8
SCHEME OF CLASSIFICATION OF SERVICES AND
EXPLANATORY NOTES
CHAPTER C9
FAQS RELEASED ON THE RECOMMENDATION OF
THE 56TH GST COUNCIL MEET
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