PART A - IMPORTANT REFERENCE TABLES:
Chapter A1 Rates and Exemption Notifications in GST;
Chapter A2 Non-Tariff Notifications under GST;
Chapter A3 Orders issued under GST;
Chapter A4 Circular, clarifications in GST;
Chapter A5 Compliance Chart wth Limitation Periods under GST;
Chapter A6 Reverse charge under GST;
Chapter A7 Due dates under GST with extensions;
Chapter A8 Non-Creditable Goods/Services and Supplies under GST;
Chapter A9 Interest, Penalties and Offences;
Chapter A10 State Codes;
Chapter A11 Port Codes;
Chapter A12 SEZ – List of Services recognized for authorised operations;
PART B – COMMENTARY:
Chapter B1 GST – Concept, Features, Advantages and Constitutional Amendment;
Chapter B2 Taxes or Duties subsumed in the GST;
Chapter B3 GST Council & its functions and Administration of GST;
Chapter B4 Steps to determine liability under GST and key definitions;
Chapter B5 Supply – Meaning and Scope;
Chapter B6 Time and Value of Supply;
Chapter B7 Concept of IGST – Inter-state Supply and Intra-state Supply;
Chapter B8 Imports, Zero-rated Supplies and Exports;
Chapter B9 Levy, Rates and Exemptions;
Chapter B10 Reverse Charge and Deemed Suppliers under sec 9(5);
Chapter B11 Input Tax Credit and Input Service Distributor;
Chapter B12 Composition levy;
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, audit & determination of tax and recovery of tax;
Chapter B22 Collection of Tax & Recovery and Liability in certain cases;
Chapter B23 Inspection, search & survey;
Chapter B24 Inspection of Goods in Movement, Confiscation and E-way Bill;
Chapter B25 Penalties and Prosecution;
Chapter B26 Appeal, Advance Ruling and Anti-profiteering Provisions;
Chapter B27 Transitional Provisions;
Chapter B28 Miscellaneous Provisions;
PART C - GST RATES:
Chapter C1 GST Rates on Goods as on 16 August 2022;
Chapter C2 Exemptions in the GST – Goods as on 16 August 2022;
Chapter C3 GST Rates on Services as on 16 August 2022;
Chapter C4 Exemptions in the GST – Services as on 16 August 2022;
Chapter C5 Rates of Compensation Cess as on 16 August 2022;
Chapter C6 Scheme of classification of services and explanatory notes;
Chapter C7 Sabka Vishwas (Legacy dispute resolution) Scheme, 2019 – Central Exercise and service tax;
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