{"title":"GST","description":"","products":[{"product_id":"gst-simplified-in-question-answer-format","title":"GST Simplified in Question \u0026 Answer Format","description":"\u003ch2\u003e\u003cstrong\u003eAbout GST SIMPLIFIED in Question \u0026amp; Answer Forma\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003e\u003cstrong\u003e\u003cbr\u003eChapter 1\u003cspan\u003e        Background, Preliminary \u0026amp; Basics\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e        Glossary\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e        Reverse Charge Mechanism\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e        Composition Levy Scheme\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e        Time of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e        Value of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 7\u003c\/strong\u003e        Place of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 8\u003c\/strong\u003e        Concept, Meaning, Nature \u0026amp; Classification of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 9\u003c\/strong\u003e        Input Tax Credit\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 10\u003c\/strong\u003e      Registration\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 11\u003c\/strong\u003e      Casual Taxable Person \u0026amp; Non-resident Taxable Person\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 12\u003c\/strong\u003e      Tax invoice, Bill of Supply, Credit Note \u0026amp; Debit Note\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 13\u003c\/strong\u003e      Import, Export \u0026amp; SEZ Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 14\u003c\/strong\u003e      Accounts \u0026amp; Records\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 15\u003c\/strong\u003e      Returns\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 16\u003c\/strong\u003e      Payment of Tax\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 17\u003c\/strong\u003e      Tax Deduction at Source (TDS)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 18\u003c\/strong\u003e      Tax Collection at Source (TCS) \u0026amp; Electronic Commerce Operator (ECO)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 19\u003c\/strong\u003e      Exemptions under GST\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 20\u003c\/strong\u003e      GST Practitioners\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 21\u003c\/strong\u003e      GTA \u0026amp; Logistics\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 22\u003c\/strong\u003e      Online Information Database Access and Retrieval Services (OIDAR SERVICES)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 23\u003c\/strong\u003e      Scheme of Budgetary Support under GST\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 24\u003c\/strong\u003e      Government Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 25\u003c\/strong\u003e      Seva Bhoj Yojana\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 26\u003c\/strong\u003e      Educational services\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 27\u003c\/strong\u003e      Companies under Insolvency and Bankruptcy Code, 2016\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 28\u003c\/strong\u003e      Real Estate Sector\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 29\u003c\/strong\u003e      Input Service Distributor\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 30\u003c\/strong\u003e      Compensation cess\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 31\u003c\/strong\u003e      Refunds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 32\u003c\/strong\u003e      Refund to Retail Outlets at Airport \u0026amp; Tourists leaving India\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 33\u003c\/strong\u003e      Assessment, Audit \u0026amp; Scrutiny\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 34\u003c\/strong\u003e      Inspection, Search, Seizure \u0026amp; Arrest\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 35\u003c\/strong\u003e      Demands \u0026amp; Recovery\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 36\u003c\/strong\u003e      Liability to pay in certain cases\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 37\u003c\/strong\u003e      Advance ruling\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 38\u003c\/strong\u003e      Appeals \u0026amp; Revision\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 39\u003c\/strong\u003e      Offences \u0026amp; Penalties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 40\u003c\/strong\u003e      Job work\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 41\u003c\/strong\u003e      Anti-profiteering\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 42\u003c\/strong\u003e      E-Way Bill\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 43\u003c\/strong\u003e      Residual Provisions\u003c\/h3\u003e\n\u003ch3\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301398737,"sku":"","price":896.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_SIMPLIFIED_MOCK_UP_jpg.jpg?v=1775285124"},{"product_id":"reverse-charge-mechanism-under-gst","title":"Reverse Charge Mechanism under GST","description":"\u003ctable style=\"font-weight: 400; width: 100.571%;\" height=\"261\" width=\"548\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 100%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cu\u003e\u003cspan\u003ePart I\u003c\/span\u003e\u003c\/u\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRCM under GST: Past to Present                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRegistration under RCM                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Service Distributor and RCM                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTime of Supply of Goods or Services under RCM               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePlace of Supply of Goods or Services under RCM               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTax Invoice for RCM                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Tax Credit under RCM                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReporting of RCM Supply in GST Returns                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDefault in Compliance of GST Provisions for RCM             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotified Goods under RCM                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotified Services under RCM                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eQuestions and Answers                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eMultiple Choice Questions                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cu\u003e\u003cspan\u003ePart II\u003c\/span\u003e\u003c\/u\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRelevant definition for RCM under GST                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotifications and Circulars                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eJudgments and Advance Ruling for  RCM under GST        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRefund of Wrongly paid RCM under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 100%;\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301497041,"sku":"","price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/REVERSE_CHARGE_MECHANISM_UNDER_GST_MOCK_UP_jpg.jpg?v=1775285790"},{"product_id":"gst-appeals-appellate-procedures","title":"GST Appeals \u0026 Appellate Procedures","description":"\u003ch2\u003e\u003cspan style=\"color: #ff00a0;\"\u003eAbout GST Appeals \u0026amp; Appellate Procedures\u003c\/span\u003e\u003c\/h2\u003e\n\u003ctable style=\"font-weight: 400; height: 2813.2px;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 19.6px;\"\u003e\n\u003ctd style=\"height: 19.6px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 2793.6px;\"\u003e\n\u003ctd style=\"height: 2793.6px;\"\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1       \u003c\/strong\u003eGST in India — An Overview\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2       \u003c\/strong\u003eAppeals and Revision: Legal Framework\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3       \u003c\/strong\u003eLegal Terminology and Principles of Interpretation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4       \u003c\/strong\u003eAppeals to Appellate Authority\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.1        Text of Rules 26, 108, 109, 109A, 109C and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.2        Text of Forms GST APL-01, GST APL-02 GST APL-03, GST APL-04 and GST APL-01\/03W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.3        Text of Notification No. 2\/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments upto 31.03.2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.4        Text of Kerala State Circular No. 5\/2024, dated 6-4-2024 — Guidelines for numbering of Appellate Order\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.5        Text of Circular No. 157\/13\/2021-GST, dated 20-7-2021 — Clarification on extention of limitation period\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.6        Text of Notification No. 29\/2023-CT, dated 31.07.2023 —\u003cbr\u003eRegarding special appeal procedure in transitional credit matters\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.7        Text of Notification No. 53\/2023-CT, dated 02.11.2023 —Regarding Amnesty Scheme for GST Appeals\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.8        Text of Notification No. 22\/2024-CT, dated 08.10.2024 —\u003cbr\u003eSpecial Procedure for rectification of orders\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.9        Text of Instruction F. No. 390\/Misc\/3\/2019-JC, dated 05.11.2024 — Mandatory e-hearing in Indirect Taxes\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.10     Text of the Circular No. F. 3(640)\/ GST\/ P\u0026amp;R\/2025\/348-55, dated 13.06.2025 — Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in UT of Delhi\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.11     Text of Circular No. 250\/07\/2025-GST dated 24.06.2025-Clarification on reviewing\/revisional\/appellate authority for orders issued by Common Adjudicating Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5       \u003c\/strong\u003eAppeals to Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.1        Text of Rules 26, 110, 111, 112, 113 and 113A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.2        Text of Applicable Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06, GST APL-07 and GST-APL-05\/07W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.3        Text of CGST (Ninth Removal of Difficulty) Order No. 9, dated 03.12.2019\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.4        Text of Circular No. 132\/2020-GST, dated 18.03.2020\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.5        Text of Circular No. 157\/13\/2021-GST, dated 20.07.2021\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(A)  Text of Notification No. F.No. A-50050\/150\/2018-GSTAT-DOR, dated 14.09.2023 — Principal and State Benches of GST Appellate Tribunal notified\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(B)  Text of Gazette Notification [F.No. A-50050\/99\/2018-Ad.1CCESTAT (Pt.)], dated 29.12.2023 — Constitution of Principal Bench of GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(C)  Text of Notification No. F.No. A-50050\/ 150\/2018-GSTAT-DOR, dated 31.07.2024 — Principal and State Benches of GST Appellate Tribunal notified\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(D)  Text of Notification No. F.No. A-50050\/ 99\/2024-GSTAT-DOR, dated 26.11.2024 — Revised list of GSTAT benches with location\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.7        Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.8        Text of Notification No. GSR 256(E), dated 24.04.2025 — GSTAT Procedure Rules, 2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.9        Text of Circular F. No. A-50050\/99\/2018-CESTAT DOR-DOR, dated 15.02.2024 — Selection of Members for GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.10     Text of Order No. 18\/10\/2024-EO (SM.II), dated 01.05.2024 — Appointment of President for GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.11     Text of GSR 340(E), F. No. A-11\/1\/2024-CESTAT-DOR-DOR-Part (1), dated 21.06.2024 — Rules for GSTAT Employees\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.12     Text of Notification F. No. A-50050\/99\/ 2018-CESTAT-DOR-DOR, dated 28.07.2024 - GSTAT Authorities\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.13     Text of Circular No. 224\/18\/2024-GST, dated 11.07.2024 — Clarification on Recovery of GST dues in cases under Appeal\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.14A  Text of Notification No. 18\/2024-CT, dated 30.09.2024 — Appellate Authority for Anti-profiteering Cases\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.14B  Text of Notification No. 19\/2024-CT, dated 30.09.2024 — Anti-profiteering Authority not to accept cases under section 171 of CGST Act, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.15     Text of Circular No. 01\/2024, dated 11.01.2024 issued by State GST — Kerala — Clarification on filing of Appeal before Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6       \u003c\/strong\u003eRevision of Orders\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.1        Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.2        Text of Notification No. 05\/2020-Central Tax, dated 13.01.2020\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.3        Text of FORM GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7       \u003c\/strong\u003eAppeals before Courts\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.1        Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.2        Text of Form GST APL-04 and GST APL-08 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.3        Text of Circular No. 207\/1\/2024-GST, dated 26.06.2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8       \u003c\/strong\u003eAuthorized Representative including GST Practitioner\u003c\/p\u003e\n\u003cp\u003eAnnexure 8.1        Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 8.2        Text of Forms GST PCT-01, GST PCT-02, GST PCT-03, GST PCT-04, GST PCT-05, GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9       \u003c\/strong\u003eMiscellaneous Provisions Applicable to Appeals\u003c\/p\u003e\n\u003cp\u003eAnnexure 9.1        Text of Notification No. 13\/2017-Central Tax, dated 28.06.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10     \u003c\/strong\u003eAmnesty\/Waiver Scheme under Section 128A\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.1     Text of Rule 164 of CGST Rules, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.2     Notification No. 21\/2024-CT, dated 08.10.2024\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.3     Applicable Forms GST SPL-01, GST SPL-02, GST SPL-03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL-07 and GST SPL-08 of the CGST Act, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.4     Text of Circular No. 238\/32\/2024-GST, dated 15.10.2024\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.5     Text of Circular No. 248\/05\/2025-GST, dated 27.03.2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.6     Text of Instruction No. 02\/2025-GST, dated 07.02.2025\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 1\u003c\/strong\u003e     Abbreviations\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 2\u003c\/strong\u003e          Meaning of Important Legal Maxims\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503303364817,"sku":"","price":1496.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_APPEALS_APPELLATE_PROCEDURES_MOCK_UP_jpg.jpg?v=1775285746"},{"product_id":"gst-case-digest-in-2-volumes","title":"GST Case Digest (in 2 volumes)","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(64, 64, 64); background-color: rgb(255, 255, 0);\"\u003e\u003cstrong\u003eThe Book Includes\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003eMore than 5,000 key GST judgments\u003c\/li\u003e\n\u003cli\u003eIn-depth inclusivity spanning Supreme Court,\u003c\/li\u003e\n\u003cli\u003eHigh Courts, AAAR, AAR and NAA pronouncements\u003c\/li\u003e\n\u003cli\u003eMeticulously curated summaries:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003col\u003e\n\u003cli style=\"list-style-type: none;\"\u003e\n\u003col\u003e\n\u003cli\u003eEach case segmented by sections for Quick Reference\u003c\/li\u003e\n\u003cli\u003eEfficient subject-based arrangement of case-laws\u003c\/li\u003e\n\u003cli\u003eEasy to understand headings on every case law\u003c\/li\u003e\n\u003cli\u003eInsightful Author's Notes across various rulings\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503305527505,"sku":"","price":3916.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_case_digest_jpg.jpg?v=1775284890"},{"product_id":"gst-itc-draft-replies-internal-controls-new-edition-2nd-edn-2024","title":"GST ITC Draft Replies \u0026 Internal Controls [New Edition - 2nd Edn 2024]","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(0, 0, 0);\"\u003eABOUT GST ITC Draft Replies and Internal Controls\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3 data-start=\"693\" data-end=\"754\"\u003e\u003cstrong data-start=\"696\" data-end=\"752\"\u003eMaster GST ITC Compliance with Expert Draft Replies\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp data-start=\"756\" data-end=\"933\" class=\"\"\u003eStruggling with \u003cstrong data-start=\"772\" data-end=\"813\"\u003eITC-related notices \u0026amp; reconciliations\u003c\/strong\u003e? This book provides a complete guide on \u003cstrong data-start=\"854\" data-end=\"920\"\u003edrafting replies, internal controls, and accounting treatments\u003c\/strong\u003e under GST.\u003c\/p\u003e\n\u003cp data-start=\"935\" data-end=\"1310\" class=\"\"\u003e🔹 \u003cstrong data-start=\"938\" data-end=\"980\"\u003eBlueprint for drafting GST ITC replies\u003c\/strong\u003e\u003cbr data-start=\"980\" data-end=\"983\"\u003e🔹 \u003cstrong data-start=\"986\" data-end=\"1033\"\u003eCommon ITC-related notices \u0026amp; how to respond\u003c\/strong\u003e\u003cbr data-start=\"1033\" data-end=\"1036\"\u003e🔹 \u003cstrong data-start=\"1039\" data-end=\"1103\"\u003eControl chart – Eligible, ineligible, reversed \u0026amp; blocked ITC\u003c\/strong\u003e\u003cbr data-start=\"1103\" data-end=\"1106\"\u003e🔹 \u003cstrong data-start=\"1109\" data-end=\"1147\"\u003eInternal control \u0026amp; reconciliations\u003c\/strong\u003e\u003cbr data-start=\"1147\" data-end=\"1150\"\u003e🔹 \u003cstrong data-start=\"1153\" data-end=\"1185\"\u003eNew GSTR-3B format explained\u003c\/strong\u003e\u003cbr data-start=\"1185\" data-end=\"1188\"\u003e🔹 \u003cstrong data-start=\"1191\" data-end=\"1238\"\u003eRelevant CGST Act, rules \u0026amp; circulars on ITC\u003c\/strong\u003e\u003cbr data-start=\"1238\" data-end=\"1241\"\u003e🔹 \u003cstrong data-start=\"1244\" data-end=\"1308\"\u003eIncludes ready-to-use draft replies for 5 common ITC notices\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1312\" data-end=\"1360\" class=\"\"\u003e🛒 \u003cstrong data-start=\"1315\" data-end=\"1358\"\u003eGet 27% OFF + Free Delivery Order Now\u003c\/strong\u003e\u003cspan style=\"color: #ff00ff;\"\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503306346705,"sku":"","price":1018.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_ITC_Draft_Replies_-_Internal_Controls_-_shopscan_-_Taxscan_-_Bharat_law.jpg?v=1743050699"},{"product_id":"supreme-court-judgements-on-gst","title":"Supreme Court Judgements on GST","description":"\u003ch2\u003e\n\u003cstrong\u003eCONTENTS\u003c\/strong\u003e\u003cstrong\u003e\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e Constitutional Validity 1\u003cbr\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e Levy and Collection of Tax 409\u003cbr\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e Valuation of Supply 581\u003cbr\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e Input Tax Credit 592\u003cbr\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e Registration 683\u003cbr\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e Return 697\u003cbr\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e Refunds 727\u003cbr\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e Assessment and Adjudication 849\u003cbr\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e Inspection, Investigation Search, Seizure and Arrest 983\u003cbr\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e Demand and Recovery 1200\u003cbr\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e Appeals 1268\u003cbr\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e Offences and Penalties 1383\u003cbr\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e Transitional Provisions 1400\u003cbr\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e Anti-Profiteering 1422\u003cbr\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e Integrated Goods and Services Tax 1427\u003cbr\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e IGST Refunds – Zero Rated or SEZ 1557\u003cbr\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e Goods and Services Tax Compensation Cess 1562\u003cbr\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e Miscellaneous 1617\u003cbr\u003e\u003cstrong\u003eAppendix-I \u003c\/strong\u003eMeaning of Important Legal Maxims 1640\u003cbr\u003e\u003cstrong\u003eAppendix-II\u003c\/strong\u003e Text of relevant Articles of Constitution of India 1647\u003cbr\u003e\u003cstrong\u003eAppendix-III\u003c\/strong\u003e Abbreviations used in the Book 1658\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503307755729,"sku":"","price":2471.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/supreme.jpg_1.jpg?v=1774682481"},{"product_id":"guide-to-gst-on-services","title":"Guide to GST on Services","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(230, 22, 22);\"\u003eAbout Guide to GST on Services\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul dir=\"ltr\"\u003e\n\u003cli\u003e360 degree overview of the GST provisions on services\u003c\/li\u003e\n\u003cli\u003eDetailed HSN Code (Activity) wise commentary on Services in 28 Chapters\u003c\/li\u003e\n\u003cli\u003eExclusive Chapters on exempt government, agriculture and employees’ services\u003c\/li\u003e\n\u003cli\u003eComprehensive discussion on important GST concepts on services\u003c\/li\u003e\n\u003cli\u003eup to data notification of service tax rates and exemptions\u003c\/li\u003e\n\u003cli\u003eFree online chapter on CGST Act\/Rules CGST forms. scheme of classification of Services\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503308378321,"sku":"","price":2772.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Guide_to_GST_on_Services-shopscan.jpg?v=1746634540"},{"product_id":"jurisprudence-pleadings-in-gst-law-including-principles-of-interpretation","title":"Jurisprudence \u0026 Pleadings in GST Law (Including Principles of Interpretation)","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(30, 70, 187);\"\u003eAbout Jurisprudence \u0026amp; Pleadings in GST Law (Including Principles of Interpretation)\u003cbr\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003eA ‘Tax’ is compulsory exaction of money by public authority for public purpose enforceable by law and is not payments for services rendered . Good and service tax (GST) is no different. Whatever tax is being charged has to be backed by the law passed by the state legislatures or the parliament.\u003cbr\u003e\u003cbr\u003eThough the statutes are drafted by legal experts yet the provisions of law, specially the tax laws. may lead to different meaning to different persons which may result inconsistencies rather than resolving the inconsistencies, Interpretation of taxing statutes involves interpretation of various aspects and dimension of tax law, rules and circulars.\u003cbr\u003e\u003cbr\u003eGST is a new tax law in India with just over five years on the statute book. So far, the law and its rules have been litigated a lot and there are various areas where disputes or disagreements have surfaced between the taxpayers and tax regulator. The courts and other forums have been settling the issues by way of interpretation which service as a guidance to all stakeholders. The book offers a unique combination as a guidance on jurisprudence, pleadings and principles of interpretation relevant for goods and services tax.\u003cbr\u003e \u003cbr\u003eThis book on Jurisprudence, Pleadings and Interpretation is divided into eleven Chapters covering various aspects of pleadings, interpretation and judicially settled issues in taxation of Goods and Service Tax in particular and other taxation laws in general.\u003c\/h3\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503308443857,"sku":"","price":746.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Jurisprudence-Pleadings-GSTLaw-IncludingPrinciplesofInterpretation-Gstlaws-GST-shopscan.webp?v=1742995365"},{"product_id":"gst-refund-a-practical-guide","title":"GST Refund – A Practical Guide","description":"\u003ch4\u003ePART – A – GUIDE\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003eA-1 Terminology ............................................................................. A1-1\u003c\/li\u003e\n\u003cli\u003eA-2 Refund – Grounds \u0026amp; Mechanism ..................................... A2-1\u003c\/li\u003e\n\u003cli\u003eA-3 Refund – Time Limit ............................................................... A3-1\u003c\/li\u003e\n\u003cli\u003eA-4 Export of Goods with payment of GST ............................A4-1\u003c\/li\u003e\n\u003cli\u003eA-5 Export of Services with payment of GST ......................... A5-1\u003c\/li\u003e\n\u003cli\u003eA-6 Export of Goods and Services against Bond\/LUT ......... A6-1\u003c\/li\u003e\n\u003cli\u003eA-7 Goods sent out of India without supply ............................A7-1\u003c\/li\u003e\n\u003cli\u003eA-8 Supplies to SEZ-with payment of tax.................................... A8-1\u003c\/li\u003e\n\u003cli\u003eA-9 Supplies to SEZ against LUT .................................................... A9-1\u003c\/li\u003e\n\u003cli\u003eA-10 Deemed Export ...........................................................................A10-1\u003c\/li\u003e\n\u003cli\u003eA-11 Inverted Duty ..............................................................................A11-1\u003c\/li\u003e\n\u003cli\u003eA-12 Compensation Cess ................................................................... A12-1\u003c\/li\u003e\n\u003cli\u003eA-13 Consequence of Order or Judgment .................................... A13-1\u003c\/li\u003e\n\u003cli\u003eA-14 Change of place of supply ..........................................................A14-1\u003c\/li\u003e\n\u003cli\u003eA-15 Electronic Cash Ledger ..................................................................A15-1\u003c\/li\u003e\n\u003cli\u003eA-16 Canteen Store Department ........................................................... A16-1\u003c\/li\u003e\n\u003cli\u003eA-17 U.N., Embassies and other specified Organisations ..............A17-1\u003c\/li\u003e\n\u003cli\u003eA-18 Duty Free Shops ................................................................................ A18-1\u003c\/li\u003e\n\u003cli\u003eA-19 Seva Bhoj Yojna ................................................................................ A19-1\u003c\/li\u003e\n\u003cli\u003eA-20 Excess Payment of Tax and Casual \u0026amp; Non resident Persons ................ A20-1\u003c\/li\u003e\n\u003cli\u003eA-21 Unregistered Recipients ...................................................................... A21-1\u003c\/li\u003e\n\u003cli\u003eA-21A Any Other Ground ...........................................................................A21A-1\u003c\/li\u003e\n\u003cli\u003eA-22 Application and Acknowledgement .................................................... A22-1\u003c\/li\u003e\n\u003cli\u003eA-23 Withdrawal of Refund Application ..................................................... A23-1\u003c\/li\u003e\n\u003cli\u003eA-24 Grant of Provisional Refund ............................................................... A24-1\u003c\/li\u003e\n\u003cli\u003eA-25 Withhold the Refund .......................................................................... A25-1\u003c\/li\u003e\n\u003cli\u003eA-26 Processing \u0026amp; Disposal of Refund ........................................................ A26-1\u003c\/li\u003e\n\u003cli\u003eA-27 Debit \u0026amp; Re-Credit in Electronic Ledgers............................................... A27-1\u003c\/li\u003e\n\u003cli\u003eA-28 Interest on Delayed Refund ................................................................ A28-1\u003c\/li\u003e\n\u003cli\u003eA-29 Erroneous Refund and Recovery ......................................................... A29-1\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4\u003ePART – B – PROVISIONS\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003eB-1 GST Refunds Related Sections ...............................................................B1-1\u003c\/li\u003e\n\u003cli\u003eB-2 GST Refunds Related Rules ...................................................................B2-1\u003c\/li\u003e\n\u003cli\u003eB-3 GST Refunds Related Forms ..................................................................B3-1\u003c\/li\u003e\n\u003cli\u003eB-4 Refund Related Important Circulars and Instructions ..............................B4-1\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4\u003ePART – C – HIGHLIGHTS \/ CRITICS \/\u003c\/h4\u003e\n\u003cp\u003eSUGGESTIONS\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eC-1 Refund Related Highlights ..................................................................... C1-1\u003c\/li\u003e\n\u003cli\u003eC-2 GST Refund – Critics \u0026amp; Suggestions ......................................................\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503309033681,"sku":"","price":1421.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-refund-mockup_jpg_62cfa53a-6f5d-4b34-b07e-442c331e5c31.jpg?v=1776164587"},{"product_id":"how-to-handle-gst-notices-scrutiny-assessment-and-adjudication","title":"How to handle GST Notices, Scrutiny, Assessment and Adjudication \u0026 Appeals","description":"\u003cul\u003e\n\u003cli\u003eThis edition of\u003cspan\u003e \u003c\/span\u003e\u003cem\u003eHow to Handle GST Notices, Scrutiny, Assessment, Adjudication \u0026amp; Appeals\u003c\/em\u003e, 4th Edition (April 2026), authored by Rakesh Garg and Sandeep Garg, and updated in accordance with the Finance Act, 2026, serves as a comprehensive and practical guide for navigating the complexities of GST litigation and compliance procedures. Designed for professionals, practitioners, and students, the book provides in-depth legal analysis supported by relevant judicial pronouncements, while maintaining a clear focus on real-world application and procedural clarity.\u003c\/li\u003e\n\u003cli\u003eThe book offers a structured and detailed understanding of the processes involved in handling GST notices and departmental actions, making it an essential reference for effectively managing scrutiny, assessments, adjudication proceedings, and appeals under the GST regime. It emphasizes both legal interpretation and procedural strategy, ensuring readers are equipped to respond accurately and confidently to various GST-related challenges.\u003c\/li\u003e\n\u003cli\u003eThe content spans the full spectrum of GST dispute resolution and compliance handling, including:\u003cbr\u003e• Detailed discussion on GST notices and their legal implications\u003cbr\u003e• Practical guidance on replying to notices and handling departmental communication\u003cbr\u003e• Scrutiny of returns and related procedures\u003cbr\u003e• Assessment mechanisms under GST law\u003cbr\u003e• Adjudication processes and principles\u003cbr\u003e• Appeals before appellate authorities and higher forums\u003cbr\u003e• Analysis supported by relevant case laws and judicial decisions\u003c\/li\u003e\n\u003cli\u003eThis edition is particularly suitable for:\u003cbr\u003e• GST practitioners, consultants, and tax professionals handling litigation and compliance\u003cbr\u003e• Chartered accountants, cost accountants, and company secretaries\u003cbr\u003e• Legal professionals specializing in indirect taxation\u003cbr\u003e• Corporate tax and compliance officers managing GST disputes\u003cbr\u003e• Students and academicians seeking a practical understanding of GST procedures\u003c\/li\u003e\n\u003cli\u003eWith its updated legal framework, practical insights, and comprehensive coverage, this book stands as a reliable resource for addressing and resolving GST-related notices and proceedings in the evolving regulatory landscape of 2026.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503310213329,"sku":"","price":1180.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST-Notice_-Scrutinity-mockup_jpg_4bcc1bc4-0c66-4834-919d-5be0362145bc.jpg?v=1776165768"},{"product_id":"gst-on-real-estate-works-contracts","title":"GST on Real Estate \u0026 Works Contracts","description":"\u003ch1 class=\"product_title entry-title\"\u003eGST on Real Estate \u0026amp; Works Contracts\u003c\/h1\u003e\n\u003cp\u003eAbout GST on Real Estate Book\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1 \u003c\/strong\u003e     Background of GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2 \u003c\/strong\u003e     Taxable event\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e      Value of taxable supply of goods or services or both\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e      Input Tax Credit\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e      Input Tax Credit when Exempted as well as Taxable Supplies Made\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e      Input Tax Credit — Miscellaneous Provisions\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e      Place of Supply of Goods or Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e      Time of Supply of Goods or Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e      Reverse Charge Mechanism\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e    E-Way Bill for Transport of Goods\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e    Procedures in GST\u003c\/p\u003e\n\u003cp\u003ePART II\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGST ON REAL ESTATE TRANSACTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAND WORKS CONTRACT SERVICES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e    Real Estate Sector\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e    Real Estate Project (REP) and Residential Real Estate Project (RREP)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e    Joint Development Agreements (JDA)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e    Affordable Residential Apartments\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e    Leasing and Renting of Real Estate\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e    Cooperative Housing Societies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e    Frequent Asked Questions on Real Estate\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e    Taxability of Government Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e    Works Contract Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e    Real Estate (Regulations and Development) Act, 2016\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503312441553,"sku":"TXN1509","price":821.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_on_real_estate_jpg.jpg?v=1775280224"},{"product_id":"abc-of-gst","title":"ABC of GST","description":"\u003cp\u003eAbout ABC of GST 2026\u003c\/p\u003e\n\u003ch2\u003e\u003cstrong\u003eDivision I - CGST Act, 2017\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 1: Preliminary (ABC of GST 2026)\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 1 Short title, extent, and commencement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 2 Definitions\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 2: Preliminary Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 1  Short title and Commencement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 2 Definitions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 3: Administration \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 3 Officers under this Act\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 4 Appointment of officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 5 Power of officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 6 Cross utilisation of powers by CGST and SGST\/UTGST officers\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 4: Levy \u0026amp; Collection of Tax \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 7 Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE I: Transaction without consideration to be treated as supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE II: Which specific transactions shall be treated as supply of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE III: Transaction which neither are supply of goods, nor supply of service\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 8 How tax shall be charged on composite or mixed supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 9 Levy and collection of Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 10 Composition Levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 11 Exempt Supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 11A Power not to recover tax, not levied, or short-levied as a result of general practice\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 5: Composition Scheme Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 3 Intimation for composition levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 4 Effective date for composition levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 5 Conditions for opting composition tax scheme\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 6 Validity and cancelation of composition scheme\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 7 Composition tax rate (Effective from 1-4-2020)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to composition dealers\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 6: Time and Value of Supply \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 12 Time of supply of goods i.e. when tax liability shall arise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 13 Time of supply of service i.e. when tax liability shall arise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 14 Time of supply in case of change in rate of tax \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 15 Value of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 7: Value of Supply Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 27 Value of supply, where money is not the sole consideration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 28 Value of supply between distinct persons or related parties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 29 Value of supply of goods between principal and agent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 30 Value of supply based on cost price\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31 Other method for determining the value of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31A Value of supply of lottery, betting, gambling and horse racing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31B Value of supply of online gaming including online money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31C Value of supply in case of casino\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 32 Value of supply in case of certain services\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 32A Value of supply where Kerala Flood Cess is applicable\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 33 Value of supply of service in case of Pure Agent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 34 Value of supply, where consideration is received in foreign currency\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 35 Value of supply inclusive of GST Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 8: Input Tax Credit\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 16 Eligibility, conditions and time limit for claiming input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 17 Blocked input tax credit and apportionment of common input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 18 Availability of input tax credit in special circumstances \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 19 Input tax credit in respect of goods and capital goods sent for job work\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 20 Manner of distribution of input tax credit by an input service distributor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 21 Manner of recovery of excess input tax credit distributed\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 9: Input Tax Credit Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 36 Documentary requirements for claiming input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 37 Reversal of input tax credit, if payment is not made to supplier within 180 days\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 37A Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 38 Input tax credit by a banking company \u0026amp; financial institution\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 39 Procedure of input tax credit distribution by an input service distributer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 40 Manner of claiming input tax credit in special circumstances as referred in section 18\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 41 Transfer of input tax credit in case of sale, merger, demerger,  amalgamation, lease, or transfer of a business\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 41A Transfer of input tax credit to distinct person registered on same PAN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 42 Apportionment of input tax credit of goods are services which are commonly used for effecting taxable and exempt supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 43 Apportionment of input tax credit of capital goods (fixed assets) which are commonly used in taxable and exempt supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 44 Reversal of input tax credit under special circumstances \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 44A Reversal of credit of additional custom duty paid on gold dore bar\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 45 Conditions for claiming input tax credit in respect of goods sent for job work\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 10: Registration\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 22 When a Person is liable for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 23 Persons not liable for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 24 Compulsory registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eState wise turnover Limit for Registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 25 Procedure of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 26 Deemed registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 27 Special provision relating to registration of casual or NRI taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 28 Amendment of registration certificate\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 29 Cancellation or suspension of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 30 Revocation of cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 11: Registration Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 8 Application for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 9 Verification and approval of application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10 Issue of registration certificate\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10A Furnishing Bank Account Details\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10B Aadhar Authentication\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 11 Separate registration for multiple business vertical\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 12 Registration of person liable to TDS or TCS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 13 Registration of NRI Taxable Person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 14 Registration of person providing service of online data and online money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 15 Extension of validity period of registration of NRI \u0026amp; casual taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 16 Suo Moto registration by proper officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 17 Assignment of unique identity number to certain special entities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 18 Display of registration certificate and GSTN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 19 Amendment of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 20 Application for cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 21 Cancellation of registration in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 21A Temporary suspension of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 22 Cancellation of registration by proper officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 24 Migration of persons registered under old existing law\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 25 Physical verification of business premises\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 26 Method of authentication of all documents\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eForms applicable to Registration\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 12: Tax Invoice, Debit and Credit Notes\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 31 Issue of tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 31A Facility of Digital Payment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 32 Only registered person can collect tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 33 Tax amount to be indicated separately in tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 34 Issue of debit or credit note\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 13: Tax Invoice, Debit or Credit Note Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 46 Tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 46A Invoice cum Bill of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 47 Time limit for issue of invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 47A Time limit for issue of invoice in case of RCM supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 48 Manner of issuing Tax Invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 49 Bill of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 50 Receipt Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 51 Refund Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 52 Payment Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 53 Revised tax invoice, Debit Note, Credit Notes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 54 Tax invoice issued by some specified persons\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 55 Transportation of goods on delivery challan\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 55A Tax invoice or bill of supply to be carried on by the vehicle transporting the goods.\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 14: Accounts and Records\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 35 Accounts \u0026amp; other records\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 36 Period of retention of accounts\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 15: Accounts \u0026amp; Records Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 56 Maintenance of accounts by a Registered Person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 57 Generation \u0026amp; maintenance of electronic record\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 58 Records to be maintained by transporter \u0026amp; godown operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to this chapter\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 16: Returns\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 37 Statement of outward supply i.e. return of sales\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 38 Communication of detail furnished in GSTR-1 to the recipient of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 39 Return of self-assessed tax liability \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 40 First return in case of new registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 41 Reversal of input tax credit, if supplier does file GSTR-3B return, and its re-availment after filing of GSTR-3B return by the supplier\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 42 Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 43 Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 43A Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 44 Annual return \u0026amp; self-certified reconciliation statement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 45 Final return on cancellation of registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 46 Notice to non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 47 Late fee payable on returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 48 GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 17: Returns Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 59 Procedure of filing of statement of outward supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 60 Communication of detail of inward supply to the recipient \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 61 Procedure of filing of GSTR-3B return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 61A Procedure of filing of GSTR-3B return on quarter basis\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 62 Filing of return by composition dealer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 63 Filing of return by NRI taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 64 Filing of return by supplier of service of online data and money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 65 Filing of return by an input service distributor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 66 Filing of return by TDS deductor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 67 Filing of TCS return by e-commerce operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 67A Filing of return through SMS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 68 Notice to non-filers of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 69-77 Matching of claim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 78 Matching of detail of supplies made through e-commerce operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 79 Matching of claim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 80 Filing of Annual return and self-certified reconciliation statement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 81 Filing of Final Return after cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 82 Filing of return by specified agencies having unique identification number\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83 Rules regarding GST Practitioner\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83A Examination of GST Practitioner \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83B Surrender of enrolment of GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 84 Conditions for appearance by GST Practitioner\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms Related to Return \u0026amp; GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 18: Payment of Tax\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 49 Payment of tax interest, penalty and other sum\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 49A First preference is to be given to utilisation of IGST input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 49B Government may prescribe any order for utilization of input tax credit for payment of output tax liability\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 50 Payment of Interest\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 51 Tax deduction at source\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 52 Tax collection at source\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 53 Transfer of input tax credit to respective tax account\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 53A Transfer of cash ledger balance to respective tax account\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 19: Payment of Tax Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 85 Electronic Liability Register\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86 Electronic Input tax Credit Ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86A Restrictions on use of balance of electronic input tax credit ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86B Restrictions on use of balance of electronic input tax credit ledger to a limited extent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 87 Electronic cash ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88 Unique identification number for each transaction\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88A IGST input tax credit to be utilised on first priority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88B Manner of calculation of interest on delayed payment of tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88C Manner of dealing with difference in liability reported in  GSTR-1 and GSTR-3B\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88D Manner of dealing with difference of input tax credit in GSTR-3B and GSTR-2B\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eApplicable Forms\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 20: Refund\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 54 Refund of GST Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 55 Refund to notified agencies e.g. UNO, foreign embassy etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 56 Interest payable on delayed refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 57 Consumer Welfare Fund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 58 Consumer Welfare Fund\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 21: Refund Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 89 Application for refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 90 Acknowledgement \u0026amp; processing of application for refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 91 Provisional refund in case of zero rated supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 92 Refund of tax in other cases (other than zero rated supply)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 93 Rejection of refund application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 94 Interest payable on delayed refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95 Refund of tax to notified persons (Foreign Embassies etc.)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95A Refund of tax to duty free shop at airport\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95B Refund of tax to CSD canteens\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96 Refund of IGST tax paid on export supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96A Export of goods or services without payment of tax under security bond or letter of undertaking\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96B Recovery of refund in case of non-realisation of export proceeds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96C Refund shall be credited to bank account linked with PAN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 97 Consumer Welfare Fund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 97A Manual filing \u0026amp; processing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to refunds\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 22: Assessments\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 59 Self-Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 60 Provisional Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 61 Scrutiny of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 62 Assessment of non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 63 Assessment of unregistered persons\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 64 Summary assessment in exceptional cases\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 23: Assessments Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 98 Provisional Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 99 Scrutiny of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 100 Best judgement assessment of non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 24: Audit\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 65 Audit by tax authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 66 Special audit by practising CA or Cost accountant\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 25: Audit Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 101 Audit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 102 Special Audit by practising CA or Cost accountant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to audit\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 26: Inspection, Search, Seizure and Arrest\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 67 Power of inspection, search and seizure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 68 Inspection of goods in movement or transit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 69 Power to arrest\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 70 Power to summon persons to give evidence and produce documents\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 71 Power to access\/visit to business premises\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 72 Assistance of other Government agencies\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 27: E-way Bill Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 138 E-way Bill\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138A Documents to be carried on with conveyance\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138B Verification of documents and conveyances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138C Inspection and verification of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138D Detention of vehicle more than 30 minutes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138E Restriction on generation of e-way bill\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 28: Inspection, Search \u0026amp; Seizure Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 139 Inspection, search \u0026amp; seizure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 140 Release of seized goods on provisional basis\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 141 Procedure in respect of seized goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to inspection, search, seizure \u0026amp; E-way Bill\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 29: Demand \u0026amp; Recovery\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 73 Determination of tax and other liability in non-fraud cases up to financial year 2023-2024\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 74 Determination of tax liability in fraud cases up to financial year 2023-2024\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 74A Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 75 General principles \u0026amp; guidelines relating to determination of tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 76 Tax collected but not paid to the Government\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 77 Tax collected and paid under wrong head\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 78 Initiation of recovery proceedings\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 79 Modes of recovery of outstanding demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 80 Extension of time for payment of outstanding demand and option to pay in instalments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 81 Transfer of property to be void in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 82 Tax to be first charge on properties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 83 Provisional attachment of properties before determination of demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 84 Continuation and validation of recovery proceedings after the order of appellate authorities\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 30: Demand \u0026amp; Recovery Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 142 Notice of demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 142A Recovery of demand under old law (VAT etc.)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 142B Intimation of difference of tax liability reported in GSTR-1 and GSTR-3B and recovery of such difference\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 143 Recovery from third party by deduction of money owed\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 144 Recovery through sale of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 144A Recovery of penalty by selling goods or conveyance \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 145 Recovery from a third person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 146 Recovery through execution of a Decree\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 147 Recovery by Sale of movable or immovable property\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 148 Officer cannot participate in bid\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 149 No auction or sale on holidays\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 150 Assistance by police\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 151 Attachment of debts and shares\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 152 Attachment of property in custody of courts or public officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 153 Attachment of interest in partnership\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 154 Appropriation of sale proceeds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 155 Recovery trough land revenue authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 156 Recovery through court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 157 Recovery from surety or guarantor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 158 Payment of tax and other amounts in instalments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 159 Provisional attachment of properties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 160 Recovery from company in liquidation\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 161 Revision of outstanding demand after the order of appellate authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to demand and recovery\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 31: Liability of certain person in certain cases\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 85 Liability in case of transfer of business\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 86 Liability of agent and principal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 87 Liability in case of amalgamation and merger of companies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 88 Liability of company in case of liquidation\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 89 Liability of directors of a private company\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 90 Liability of partners of a firm\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 91 Liability of guardians, trustee, etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 92 Liability of court of wards\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 93 Liability on death of proprietor, dissolution of firm, partition of HUF etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 94 Liability on closure of business by HUF, firm, AOP\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 32: Advance Ruling\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 95 Definitions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 96 Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 97 Application for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 98 Procedure on receipt of application for advance rulings\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 99 Appellate authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 100 Appeal to appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101 Orders of appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101A National appellate authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101B Appeal to National Appellate Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101C Order of National Appellate Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 102 Rectification of order of advance ruling authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 103 Legal binding of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 104 Advance ruling to be void in certain circumstances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 105 Power of authority and appellate Authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 106 Procedure of authority or appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 33: Advance Ruling Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 103 Qualification and appointment of members of the authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 104 Manner of application to the authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 105 Certification of copies of advance rulings pronounced by the authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 106 Appeal to the appellate authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 107 Certification of copies of the advance rulings pronounced by the appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 107A Manual filing and processing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 34: Appeal \u0026amp; Revision\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 107 Appeals to first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 108 Revision of order\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 109 Constitution of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 110 Appointment, qualification, and conditions of service of members and president of Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 111 Procedure of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 112 Appeals to Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 113 Order of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 114 Financial \u0026amp; administrative power of president\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 115 Interest on refund of pre-deposit amount\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 116 Appearance by authorised representative\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 117 Appeal to High Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 118 Appeal to Supreme Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 119 After order of tribunal, stay on recovery of demand is vacated\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 120 Appeal not to be filed by the department in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 121 Non-appealable orders and decisions i.e. orders and decisions against which no appeal can be filed\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 35: Appeals \u0026amp; Revision Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 108 Appeal by taxable person before the first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109 Appeal by the department before the first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109A First Appellate Authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109B Revision of order\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109C Withdrawal of appeal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 110 Appeal to the Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 111 Appeal by department to the appellate tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 112 Admission of additional evidence before the appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 113 Effect of order of appellate authority or appellate tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 113A Withdrawal of appeal filed before the Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 114 Appeal to the High Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 115 Final demand notice after the order of appellate authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 116 Disqualification of an authorized representative for misconduct\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to Appeal \u0026amp; Revision\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 36: Offences \u0026amp; Penalties\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 122 Offence and Penalty therefor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 123 Penalty for failure to furnish information return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 124 Fine for failure to furnish statistics\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 125 General Penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 126 General principles or disciplines related to penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 127 Power to impose penalty, where there is no specific mention in the Act \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 128 Power to waive penalty or fine or both\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 128A Waiver of Interest or penalty or both relating to demand under section 73 for a certain tax period\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 129 Detention, seizure, release of goods and vehicle in transit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 130 Confiscation of goods, vehicles and levy of penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 131 Confiscation or penalty not to interfere with other punishments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 132 Punishment for criminal offence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 133 Penalty on GST officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 134 Cognizance of offence by courts\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 135 Presumption of culpable mental state\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 136 Relevance of statement of a person under certain circumstances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 137 Offence by Companies, LLP, Firm, HUF\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 138 Compounding of offences\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 37: Offences \u0026amp; Penalties Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 162 Compounding of offence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to compounding\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 38: Transitional Provisions \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e139-142 Transitional Provisions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 39: Transitional Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cspan\u003eRule 117-121 Transitional Rules\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 40: Miscellaneous provisions \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 143 Job work procedure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 144 Presumption as to documents in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 145 Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 146 GST Common Portal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 147 Deemed Exports\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 148 Special procedure for certain process and for certain person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 149 GST Compliance Rating\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 150 Information Return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 151 Power to call for information\/statistics\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 152 Bar on disclosure of information\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 153 Taking assistance of any expert\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 154 Power to take samples\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 155 Burden to prove the eligibility of input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 156 Persons deemed to be public servant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 157 Protection of action under this Act\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 158 Disclosure of information by a public servant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 158A Sharing of information’s with other agencies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 159 Publication of information in respect of person in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 160 Assessment and other proceedings not to be invalid on certain grounds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 161 Rectification of an error apparent on the face of record\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 162 Bar on Jurisdiction of Civil Court\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503313064145,"sku":"","price":1476.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/abc_of_gst_-_Shopscan.jpg?v=1779950931"},{"product_id":"analysis-of-gst-returns-interlinking-of-returns-for-compliance-enhancement","title":"Analysis of GST Returns","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eANALYSIS OF GST RETURNS\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOverview of GST Return                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 1 and its Interlinking with GSTR 3B, 9 and 9C \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR-1A                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInvoice Management System                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 2A and GSTR 2B                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 3B and its interlinking with GSTR 1\/9\/9C                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 9 and its Interlinking with GSTR 3B, 1 and 9C \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 9C and its interlinking with GSTR 1, 3B and 9  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCMP-08 and GSTR 4 [Composition Levy Scheme]             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 5 (Non-Resident Taxpayer)                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 5A (OIDAR and Online Money gaming)                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 6 and 6A (Input Service Distributor)                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 7 and GSTR 7A (Tax Deduction at Source)              \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 8 (TCS by ECO)\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503322992849,"sku":"","price":936.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/analysis-of-gst-retursn_jpg.jpg?v=1774677256"},{"product_id":"insight-into-gst-litigations","title":"Insight into GST Litigations","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"height: 739.55px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 39.95px;\"\u003e\n\u003ctd width=\"3%\" class=\"heading2\" style=\"height: 39.95px;\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eInsight into GST Litigations\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.6px;\"\u003e\n\u003ctd style=\"height: 19.6px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\" style=\"height: 680px;\"\u003e\n\u003ctd style=\"height: 680px;\"\u003e\n\u003ch2 class=\"MsoNormal\" align=\"center\"\u003e\n\u003cstrong\u003e\u003cspan\u003eDIVISION\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e-\u003cstrong\u003eI\u003c\/strong\u003e\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eIntroduction to GST — A Shadow\u003c\/span\u003e\u003cspan\u003e                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoBodyText\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eSelf-Assessment Provision under GST — A myth                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoBodyText\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Audit - Becomes a Daily Compliance                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"tx\"\u003e\n\u003cstrong\u003eChapter\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e4\u003c\/strong\u003e       Handling Inspection, Search and Seizure under GST           \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eAdjudicating a Demand — Powerful sections for concluding all the  proceedings against taxpayer [Section 73 \u0026amp; section 74, newly added 74A of the CGST Act, 2017, dated 16.08.2024 and Section 128A]\u003c\/span\u003e\u003cspan\u003e                                              \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eGenerous Powers to Authorities under GST for Recovery\u003c\/span\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eAppeal - A Fundamental Right\u003c\/span\u003e\u003cspan\u003e                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eGST–2.0 — The 56th meeting for rate rationalization of the GST council\u003c\/span\u003e\u003cspan\u003e   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePayment under Protest                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eArrest under GST Act                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLandmark Judgments                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 class=\"MsoNormal\" align=\"center\"\u003e\n\u003cstrong\u003e\u003cspan\u003eDIVISION\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e-\u003cstrong\u003eII\u003c\/strong\u003e\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e1.\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Excess GST liability in E-Way Bill No.                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e2.      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExcess ITC                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e3.      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST Demand on the Royalty                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e4.      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST on Deed of Assignment of Lease Hold Land                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e5.         \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReversal of ITC on Goods Out of the scope of GST I E ENA\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch1\u003e\u003c\/h1\u003e\n\u003ch1\u003e\u003c\/h1\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503325450449,"sku":"","price":1010.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/42_jpg.jpg?v=1774591707"},{"product_id":"gst-ready-reckoner-9th-edition-2025","title":"GST Ready Reckoner - 10th Edition","description":"\u003col\u003e\n\u003cli\u003e\n\u003ch2\u003eIntroduction and Coverage 1\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cbr\u003e1.1 Evolution of GST Structure..................................................................................... 1\u003cbr\u003e1.2 Method for Computation of GST—General Concept ......................................... 2\u003cbr\u003e1.3 GST on Inter-State supplies .................................................................................... 3\u003cbr\u003e1.4 How IGST Model Works? ....................................................................................... 5\u003cbr\u003e1.5 Flow of credits under GST ...................................................................................... 6\u003cbr\u003e1.6 Sharing of GST between Centre and the State ..................................................... 8\u003cbr\u003e1.7 Earlier Tax structure and GST—A Comparison.................................................. 8\u003cbr\u003e1.8 Framework of GST Laws......................................................................................... 9\u003cbr\u003e1.9 Coverage of CGST Act........................................................................................... 10\u003cbr\u003e1.9.1 Coverage under GST .................................................................................... 10\u003cbr\u003e1.9.2 Territorial Coverage of Act.......................................................................... 11\u003cbr\u003e1.10 Common Portal and Authentication ................................................................... 13\u003cbr\u003e1.11 Appointed Day ....................................................................................................... 13\u003cbr\u003e1.12 Judgments................................................................................................................ 13\u003cbr\u003e2. Concept of Supply 14\u003cbr\u003e2.1 Supply—Section 7 .................................................................................................. 14\u003cbr\u003e2.2 Inclusions................................................................................................................. 16\u003cbr\u003e2.2.1 Meaning of the specified transactions................................................. 18\u003cbr\u003e2.2.1.1 Supply on approval basis ................................................... 19\u003cbr\u003e2.2.1.1.1 Export of Goods for Exhibitions .................... 20\u003cbr\u003e2.2.1.2 Clarification on GST implications on Cost\u003cbr\u003ePetroleum earned by Oil Exploration Contractor........... 21\u003cbr\u003e2.2.1.3 GST on Tenancy Premium or Pagadi................................ 22\u003cbr\u003e2.2.1.4 GST Applicability and ITC Availability on\u003cbr\u003eWarranty and Extended Warranty.................................... 22\u003cbr\u003e2.2.1.5 Clarification on GST applicability on holding shares\u003cbr\u003eof subsidiary Company by a holding Company............. 24\u003cbr\u003e2.2.2 Made or agreed to be made .................................................................. 24\u003cbr\u003e2.3 Provided or agreed to be provided...................................................................... 24\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003cp\u003e\u003cbr\u003e2.3.1 What is the significance of the phrase ‘agreed to be\u003cbr\u003eprovided’?................................................................................................ 24\u003cbr\u003e2.3.2 Does the liability to pay the service tax on a taxable\u003cbr\u003eservice arise the moment it is agreed to be provided\u003cbr\u003ewithout actual provision of service?.................................................... 24\u003cbr\u003e2.3.3 Supply should be “For a Consideration”—Section 2(31) \u0026amp;\u003cbr\u003e2(75) of CGST Act.................................................................................. 25\u003cbr\u003e2.3.3.1 Display of Name by Charitable Institution is not a\u003cbr\u003eSupply.................................................................................... 26\u003cbr\u003e2.3.4 Supply should be made “by a Person”—Section 2(84) of\u003cbr\u003eCGST Act................................................................................................. 28\u003cbr\u003e2.3.4.1 Supplies by Unincorporated Joint Ventures to its members\u003cbr\u003eand vice-versa ..............................................................................29\u003cbr\u003e2.3.5 Supply should be made “In the course or furtherance of business”—\u003cbr\u003eSection 2(17) of CGST Act ..................................................................... 30\u003cbr\u003e2.3.5.1 No reverse charge on supplies not in the course or\u003cbr\u003efurtherance of business ....................................................... 32\u003cbr\u003e2.4 Inclusions—Second Limb...................................................................................... 32\u003cbr\u003e2.4.1 Activity or Transaction Between a Person and its Members ........... 33\u003cbr\u003e2.5 Inclusions—Third Limb ........................................................................................ 35\u003cbr\u003e2.5.1 Permanent Transfer of business assets................................................ 35\u003cbr\u003e2.5.2 Transaction between Related or Distinct persons ............................. 36\u003cbr\u003e2.5.2.1 Press Release for Employer - Employee Transactions ... 38\u003cbr\u003e2.5.2.2 Taxability on transaction between employer\u003cbr\u003eand employee ....................................................................... 39\u003cbr\u003e2.5.2.3 GST on Recoveries made by Employer............................ 39\u003cbr\u003e2.5.2.4 Taxability of Loan Granting Transaction Between\u003cbr\u003eRelated Parties...................................................................... 40\u003cbr\u003e2.5.3 Transaction between Principal and Agent ......................................... 41\u003cbr\u003e2.5.3.1 Concept of Agent................................................................. 41\u003cbr\u003e2.5.3.2 Del Credere Agent............................................................... 42\u003cbr\u003e2.5.4 Import of services between related persons....................................... 43\u003cbr\u003e2.5.4.1 GST on Import of Services By Related Parties....................... 44\u003cbr\u003e2.6 Inclusions—Fourth Limb ...................................................................................... 44\u003cbr\u003e2.6.1 Schedule II – Activities or Transactions to be treated as\u003cbr\u003esupply of goods ...................................................................................... 45\u003cbr\u003e2.6.1.1 Transfer of title in goods Entry 1(a) .................................. 46\u003cbr\u003e2.6.1.2 Transfer of Property in goods at later date ...................... 46\u003cbr\u003e2.6.1.3 Transfer of Business Assets ................................................ 46\u003cbr\u003e2.6.1.4 Person ceasing to be a taxable person............................... 47\u003cbr\u003e2.6.1.5 Supply to a member by unincorporated Associations ... 48\u003cbr\u003e2.6.2 Schedule II – Activities or Transactions to be treated as\u003cbr\u003esupply of services ................................................................................... 48\u003cbr\u003e2.6.2.1 Transfer of rights in goods related—Entries 1(b)\u003cbr\u003eand 5(f)................................................................................... 49\u003cbr\u003e2.6.2.2 Immovable property related—Entries 2 and 5(a),\u003cbr\u003e(b) and 6(a)............................................................................ 49\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e2.6.2.3 Treatment or process—Entry 3 .......................................... 50\u003cbr\u003e2.6.2.4 Putting business goods to personal or\u003cbr\u003enon-business use— Entry 4(b)........................................... 51\u003cbr\u003e2.6.2.5 Intellectual Property Rights\u003cbr\u003eRelated—Entry 5(c) \u0026amp; (d) ................................................... 52\u003cbr\u003e2.6.2.6 Refrainment Related—Entry 5(f)....................................... 53\u003cbr\u003e2.6.2.6.1 Clarifications issued by CBIC......................... 54\u003cbr\u003e2.6.2.7 Restaurant\/Outdoor caterer Related—Entry 6(b).......... 58\u003cbr\u003e2.7 Exclusions Schedule III.......................................................................................... 58\u003cbr\u003e2.7.1 Employee related services—Schedule III Clause 1............................ 59\u003cbr\u003e2.7.1.1 Taxability of services provided by Employer to\u003cbr\u003eEmployee .............................................................................. 59\u003cbr\u003e2.7.1.2 Taxability of ESOP\/ESPP OR RSU By An\u003cbr\u003eEmployer To Employee ...................................................... 60\u003cbr\u003e2.7.2 Schedule III – Clauses 2 \u0026amp; 3.................................................................. 61\u003cbr\u003e2.7.2.1 Clarification on fee\/amount levied by\u003cbr\u003eConsumer Disputes Redressal Forums ............................ 61\u003cbr\u003e2.7.3 Schedule III – Clause 4........................................................................... 62\u003cbr\u003e2.7.4 Schedule III – Clause 5........................................................................... 63\u003cbr\u003e2.7.5 Schedule III – Clause 6........................................................................... 63\u003cbr\u003e2.7.6 Schedule III – Clause 7 Merchant Trade Transactions\u003cbr\u003e(with retrospective effect from 01.07.2017)......................................... 64\u003cbr\u003e2.7.6.1 Non-Reversal of ITC............................................................ 64\u003cbr\u003e2.7.6.2 No refund of tax earlier paid.............................................. 64\u003cbr\u003e2.7.7 Schedule III – Clause 8 High Sea Sales\/Sales of Warehoused\u003cbr\u003eGoods before clearance for home consumption\u003cbr\u003e(with retrospective effect from 01.07.2017)......................................... 65\u003cbr\u003e2.7.7.1 Non-Reversal of ITC............................................................ 66\u003cbr\u003e2.7.7.2 No refund of tax earlier paid.............................................. 66\u003cbr\u003e2.7.8 Schedule III- Clause 9: Co-insurance premium\u003cbr\u003eApportionment by Lead Insurer to Co-insurer ................................. 67\u003cbr\u003e2.7.9 Schedule III- Clause 10: Ceding re-insurance premium after\u003cbr\u003enetting of re-insurance commission by lead insurer to re-insurer.. 68\u003cbr\u003e2.8 Exclusion—Notified Activities by the Government.......................................... 68\u003cbr\u003e2.8.1 Grant of Alcoholic Liquor License by State Government ................ 68\u003cbr\u003e2.8.2 Inter-State Movement of Conveyances ............................................... 69\u003cbr\u003e2.9 Goods ....................................................................................................................... 70\u003cbr\u003e2.10 Services .................................................................................................................... 71\u003cbr\u003e3. Taxable Event and Composition Levy 72\u003cbr\u003e3.1 Charging Section under CGST Act—Section 9 .................................................. 72\u003cbr\u003e3.1.1 Forward charge....................................................................................... 73\u003cbr\u003e3.1.2 Reverse Charge under CGST Act......................................................... 74\u003cbr\u003e3.2 Charging Section under IGST Act—Section 5.................................................... 75\u003cbr\u003e3.2.1 Forward charge....................................................................................... 75\u003cbr\u003e3.2.2 Judgments................................................................................................ 76\u003cbr\u003e3.2.3 Reverse Charge under IGST Act.......................................................... 77\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e3.2.4 Levy of IGST on import of goods......................................................... 78\u003cbr\u003e3.3 Composition Levy—Section 10 ............................................................................ 78\u003cbr\u003e3.3.1 Composition Levy for Manufacturers and Specified Services ........ 78\u003cbr\u003e3.3.2 Composition Levy For Remaining Supplies of Goods or\u003cbr\u003eServices or Both ...................................................................................... 83\u003cbr\u003e3.3.2.1 Procedures for Adopting Composition\u003cbr\u003eScheme by Service Providers ............................................. 84\u003cbr\u003e3.3.3 Filing of Returns\/Statement................................................................. 85\u003cbr\u003e3.3.4 Registration and intimation under the Composition scheme.......... 85\u003cbr\u003e3.3.5 Withdrawal from the composition levy scheme and\u003cbr\u003eprocedure thereafter .............................................................................. 86\u003cbr\u003e3.3.5.1 Effective Date of Withdrawal from Composition\u003cbr\u003eScheme................................................................................... 86\u003cbr\u003e3.3.6 Action for wrongly opting the scheme or for contravention\u003cbr\u003eof any provision of the scheme............................................................. 86\u003cbr\u003e3.3.6.1 Effective Date of Denial of Composition\u003cbr\u003eOption by Authorities ......................................................... 87\u003cbr\u003e3.4 List of Composition Forms ................................................................................... 87\u003cbr\u003e4. Reverse Charge Mechanism 88\u003cbr\u003e4.1 What is Reverse Charge?....................................................................................... 88\u003cbr\u003e4.2 Constitutional Validity.......................................................................................... 88\u003cbr\u003e4.3 Whether Threshold applicable on Reverse Charge? ......................................... 88\u003cbr\u003e4.4 Charging Section under CGST Act—Section 9 .................................................. 89\u003cbr\u003e4.4.1 Reverse Charge under CGST Act......................................................... 89\u003cbr\u003e4.4.2 Reverse charge on Supplies from Unregistered Persons.................. 90\u003cbr\u003e4.4.2.1 No reverse charge on supplies not in course or\u003cbr\u003efurtherance of business ....................................................... 90\u003c\/p\u003e\n\u003cp\u003e4.4.3 Reverse charge on supplies from unregistered persons\u003cbr\u003enot applicable to TDS deductors.......................................................... 90\u003cbr\u003e4.5 Supplies Notified under Reverse Charge ........................................................... 90\u003cbr\u003e4.5.1 Reverse Charge on Services .................................................................. 91\u003cbr\u003e4.5.1.1 Services received from outside India................................ 91\u003cbr\u003e4.5.1.2 Services provided by Goods Transport Agency ............. 92\u003cbr\u003e4.5.1.2.1 Reverse Charge Not Applicable on\u003cbr\u003eCertain Supplies by GTA................................ 93\u003cbr\u003e4.5.1.2.2 Who will be treated as recipient of\u003cbr\u003eGTA services? ................................................... 93\u003cbr\u003e4.5.1.2.3 Firm and LLP.................................................... 94\u003cbr\u003e4.5.1.2.4 Undertaking to be filed by GTA on\u003cbr\u003eGSTN Portal...................................................... 94\u003cbr\u003e4.5.1.2.4.1 Declaration filing by\u003c\/p\u003e\n\u003cp\u003enewly registered GTAs ............ 94\u003cbr\u003e4.5.1.2.5 Reverting to RCM by GTA operating\u003cbr\u003eunder forward charge...................................... 95\u003cbr\u003e4.5.1.3 Legal Services provided by advocates, etc....................... 95\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e4.5.1.3.1 Clarifications issued in\u003cbr\u003erelation to services by\u003cbr\u003eadvocates.................................... 95\u003cbr\u003e4.5.1.3.2 Press Release issued in\u003cbr\u003erelation to services .................... 96\u003cbr\u003e4.5.1.4 Services by Arbitral Tribunal............................................. 96\u003cbr\u003e4.5.1.4.1 Exemption for Services by Advocates and\u003cbr\u003eArbitral Tribunal.............................................. 97\u003cbr\u003e4.5.1.5 Sponsorship Services........................................................... 98\u003cbr\u003e4.5.1.6 Services provided by Government to Business Entity... 99\u003cbr\u003e4.5.1.7 Renting Services provided by Government etc.\u003cbr\u003eto a Registered Person....................................................... 100\u003cbr\u003e4.5.1.8 Services provided by Director of a Company ............... 101\u003cbr\u003e4.5.1.8.1 Clarification on Director Remuneration .........101\u003cbr\u003e4.5.1.8.2 Service supplied by director in his\u003cbr\u003epersonal capacity to Company .........................101\u003c\/p\u003e\n\u003cp\u003e4.5.1.9 Services provided by Agent to an Insurance\u003cbr\u003eCompany............................................................................. 102\u003cbr\u003e4.5.1.10 Services provided by Recovery Agent to a Bank\/FI .... 102\u003cbr\u003e4.5.1.11 Transportation of goods by vessel upto\u003cbr\u003ecustom station .................................................................... 102\u003cbr\u003e4.5.1.11.1 Dual Taxation and Special Valuation\u003cbr\u003eProcedure for GST on Ocean Freight.......... 103\u003cbr\u003e4.5.1.11.2 Special Valuation Provision for Transportation\u003cbr\u003eby Vessel.......................................................... 103\u003c\/p\u003e\n\u003cp\u003e4.5.1.12 Services by music composer, photographer\u003cbr\u003eand artist ............................................................................. 104\u003cbr\u003e4.5.1.13 Services by the members of Overseeing\u003cbr\u003eCommittee to Reserve Bank of India .............................. 104\u003cbr\u003e4.5.1.14 Supplies by DSAs to banks or NBFCs ............................ 104\u003cbr\u003e4.5.1.15 Reverse charge made applicable on specified\u003cbr\u003eservices to Banking Company................................................105\u003cbr\u003e4.5.1.16 Reverse charge made applicable on specified\u003cbr\u003eservices to Business Correspondent......................................... 105\u003cbr\u003e4.5.1.17 Reverse charge made applicable on Supply of\u003cbr\u003eSecurity Services to Registered Person........................... 105\u003cbr\u003e4.5.1.18 Services supplied by way of TDR or Floor Space\u003cbr\u003eIndex (FSI) (including additional FSI) for\u003cbr\u003econstruction of a project by a promoter.......................... 106\u003cbr\u003e4.5.1.19 Long-term lease of land (30 years or more) by\u003cbr\u003eany person against consideration in the form of\u003cbr\u003eupfront amount.................................................................. 106\u003cbr\u003e4.5.1.20 Copyrights Granted by an Author.................................. 107\u003cbr\u003e4.5.1.21 Services provided by way of Renting of Motor\u003cbr\u003eVehicle ................................................................................. 108\u003cbr\u003e4.5.1.22 Lending of Securities as Securities Lending\u003cbr\u003eScheme 1997........................................................................ 108\u003c\/p\u003e\n\u003cp\u003e4.5.1.23 Renting of Residential Dwelling to Registered Person . 109\u003cbr\u003e4.5.1.24 RCM on renting of immovable properties\u003cbr\u003e(w.e.f. 10. 10.2024).............................................................. 109\u003cbr\u003e4.5.1.24.1 Renting of Immovable Property by\u003cbr\u003eUnregistered Person to Composition\u003cbr\u003eDealers ............................................................. 109\u003cbr\u003e4.5.2 Reverse Charge on Goods................................................................... 110\u003cbr\u003e4.5.2.1 Reverse Charge and Rate on Priority Sector\u003cbr\u003eLending Certificate (PSLC)............................................... 112\u003cbr\u003e4.5.2.2 Reverse Charge on Supply of Second-Hand\u003cbr\u003eGoods by Government Clarified ..................................... 112\u003cbr\u003e4.5.2.3 RCM on scrap (w.e.f. 10.10.2024)..................................... 113\u003cbr\u003e4.5.2.3.1 Registration requirement for such\u003cbr\u003escrap suppliers (w.e.f 10. 10.2024) .............. 113\u003c\/p\u003e\n\u003cp\u003e4.6 Electronic Commerce Operator to be treated as supplier for\u003cbr\u003especified services .................................................................................................. 113\u003cbr\u003e4.7 Reverse Charge on Receipt of Supplies from an Unregistered Person ........ 116\u003cbr\u003e4.8 Reverse Charge Tax Not to be Paid by Credit ................................................. 116\u003cbr\u003e4.9 Credit on supplies used for making supplies on which reverse\u003cbr\u003echarge is applicable.............................................................................................. 117\u003cbr\u003e5. Classification of Supply 118\u003cbr\u003e5.1 Composite Supply, Mixed Supply and Single Supply ................................... 118\u003cbr\u003e5.1.1 Naturally bundled in ordinary course of business.......................... 119\u003cbr\u003e5.1.2 Principles for determining single supply ......................................... 120\u003cbr\u003e5.1.3 Classification of Printing Contracts ................................................... 120\u003cbr\u003e5.1.4 Clarifications issued in relation to printing of books...................... 121\u003cbr\u003e5.1.5 Classification of Cut Pieces of Fabric................................................. 121\u003cbr\u003e5.1.6 Clarification on classification of various supplies ........................... 122\u003cbr\u003e5.1.7 Time of supply in case of Composite supply................................... 123\u003cbr\u003e5.1.8 Time of supply in case of mixed supplies......................................... 124\u003cbr\u003e5.2 Determination of tax liability under Composite supplies and\u003cbr\u003eMixed supplies – Section 8 of CGST Act........................................................... 124\u003cbr\u003e5.3 Judgments.............................................................................................................. 124\u003cbr\u003e5.4 Classification of Services ..................................................................................... 126\u003cbr\u003e5.5 Customs Classification under Customs Tariff Act, 1975 (‘CTA’).................. 127\u003cbr\u003e5.5.1 Codification under CTA...................................................................... 127\u003cbr\u003e5.5.2 Interpretation of CTA .......................................................................... 128\u003cbr\u003e5.5.3 Classification Rules at a glance........................................................... 128\u003cbr\u003e5.5.4 Other Rules............................................................................................ 128\u003cbr\u003e5.5.5 Interpretative Rules.............................................................................. 129\u003cbr\u003e5.5.6 Classification of Parts........................................................................... 129\u003cbr\u003e5.5.7 General Principles of Classification................................................... 130\u003cbr\u003e6. Time of Supply 131\u003cbr\u003e6.1 Section 12—Concept of Time of supply............................................................ 131\u003cbr\u003e6.1.1 Timeline for issuance of invoice—Section 31 of CGST Act............ 132\u003c\/p\u003e\n\u003cp\u003e6.2 Time of Supply of Goods—Section 12 of CGST Act........................................ 133\u003cbr\u003e6.2.1 Special Provision for Government Supplies and Goods\u003cbr\u003eon Approval Basis ................................................................................ 134\u003cbr\u003e6.2.2 GST on receipt of advance payment of specified\u003cbr\u003eactionable claims .................................................................................. 134\u003cbr\u003e6.2.3 Vouchers—Section 2(118) of CGST Act ............................................ 135\u003cbr\u003e6.2.3.1 Supply of Vouchers are Outside the GST Ambit .......... 136\u003cbr\u003e6.3 Time of Supply of Service—Section 13 of CGST Act ...................................... 136\u003cbr\u003e6.3.1 Time of supply of services provided by contractor to\u003cbr\u003eNHAI under hybrid annuity mode (HAM)\u003cbr\u003e[Section 13(2) of CGST Act, 2017)....................................................... 137\u003cbr\u003e6.3.2 Time of supply of services provided by Government for allocation\u003cbr\u003eof spectrum usage or other natural resource\u003cbr\u003e(Section 13(3) of CGST Act, 2017)....................................................... 138\u003cbr\u003e6.3.3 Time of Supply in case of self-invoicing by recipient –\u003cbr\u003eA dicotomy............................................................................................ 139\u003cbr\u003e6.4 Time of supply in case of change in rate of tax for both goods and services—\u003cbr\u003eSection 14 of CGST Act........................................................................................ 140\u003cbr\u003e6.5 Date of receipt of payment in case of change in rate of tax............................ 140\u003cbr\u003e7. Place of Supply of Goods 141\u003cbr\u003e7.1 Need for Ascertaining Place of Supply............................................................. 141\u003cbr\u003e7.2 Delivery ................................................................................................................. 141\u003cbr\u003e7.2.1 Constructive Delivery of Goods in Ex Works Delivery Cases ...... 142\u003cbr\u003e7.3 Supply involving movement of goods.............................................................. 143\u003cbr\u003e7.4 Intra-State Supplies—Sections 8 \u0026amp; 9 of IGST Act............................................ 144\u003cbr\u003e7.5 Inter-State Supplies—Section 7 of IGST Act..................................................... 144\u003cbr\u003e7.6 Location of Recipient of Services—Section 2(14) of IGST Act ....................... 145\u003cbr\u003e7.6.1 Recipient of Supplies–Section 2(93) of CGST Act............................ 146\u003cbr\u003e7.7 Location of supplier of Services—Section 2(15) of IGST Act......................... 146\u003cbr\u003e7.7.1 Supplier—Section 2(105) of CGST Act.............................................. 147\u003cbr\u003e7.8 Judgments.............................................................................................................. 147\u003cbr\u003e7.9 Place of Supply of Goods (not Import and Export)— Section 10\u003cbr\u003eof IGST ................................................................................................................... 148\u003cbr\u003e7.9.1 Place of Supply of Goods to Unregistered Person-Section\u003cbr\u003e10(1)(ca) of the IGST Act ..................................................................... 150\u003cbr\u003e7.10 Place of Supply of Goods imported into or exported from India—\u003cbr\u003eSection 11 of IGST Act ......................................................................................... 150\u003cbr\u003e8. Place of Supply of Services (Both Supplier and Recipient in India) 151\u003cbr\u003e8.1 General Rule—Section 2(2) of IGST Act............................................................ 151\u003cbr\u003e8.1.1 Address on Record as defined u\/s 2(3) of CGST Act ..................... 151\u003cbr\u003e8.1.2 Place of Supply of Software Development Services........................ 151\u003cbr\u003e8.1.3 Bill to Ship to scenario for supply of Services.................................. 152\u003cbr\u003e8.1.4 Place of Supply in case of Services Provided by Ports ................... 152\u003cbr\u003e8.1.5 Place of Supply for Advertisement Services .................................... 153\u003cbr\u003e8.2 Immovable Property Related—Section 12(3) of IGST Act.............................. 153\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e8.2.1 What are the criteria to determine if a service is\u003cbr\u003e‘directly in relation to’ immovable property? .................................. 154\u003cbr\u003e8.2.2 Judgments.............................................................................................. 155\u003cbr\u003e8.2.3 Determination of Place of Supply in case of Immovable\u003cbr\u003eProperty Related Services in Multiple States\u003cbr\u003e[Section 12(3) of IGST Act].................................................................. 157\u003cbr\u003e8.2.4 Place of Supply for Advertisement Services .................................... 157\u003cbr\u003e8.3 Where personal appearance is required—Section 12(4) of IGST Act ........... 158\u003cbr\u003e8.4 Training and Performance Appraisal Related—Section 12(5) of IGST Act.... 158\u003cbr\u003e8.5 Admission to Events—Section 12(6) of IGST Act............................................ 158\u003cbr\u003e8.6 Organisation of Events—Section 12(7) of IGST Act........................................ 159\u003cbr\u003e8.6.1 Determination of Place of Supply in case of Event, etc.,\u003cbr\u003ein Multiple States [Section 12(7) of IGST Act].................................. 160\u003cbr\u003e8.6.2 Judgments.............................................................................................. 160\u003cbr\u003e8.7 Transportation of Goods—Section 12(8) of IGST Act..................................... 161\u003cbr\u003e8.8 Transportation of Passengers—Section 12(9) of IGST Act ............................. 161\u003cbr\u003e8.8.1 Continuous Journey—Section 2(3) of IGST Act............................... 162\u003cbr\u003e8.9 Supply of services on board or conveyance or\u003cbr\u003evessel— Section 12(10) of IGST Act................................................................... 164\u003cbr\u003e8.10 Supply of Telecommunication Services including Data Transfer,\u003cbr\u003eBroadcasting, Cable and Direct to Home Television\u003cbr\u003eservices— Section 12(11) of IGST Act................................................................ 164\u003cbr\u003e8.10.1 Determination of Place of Supply in case of provision of\u003cbr\u003eLease Circuit Services in Multiple States\u003cbr\u003e[Section 12(11) of IGST Act]................................................................ 165\u003c\/p\u003e\n\u003cp\u003e8.11 Supply of Banking or other financial or stock broking\u003cbr\u003eservices —Section 12(12) of IGST Act................................................................ 165\u003cbr\u003e8.12 Supply of Insurance services—Section 12(13) of IGST Act............................ 165\u003cbr\u003e8.13 Supply of Advertisement services—Section 12(14) of IGST Act................... 166\u003cbr\u003e8.13.1 Determination of place of supply of advertisement services to\u003cbr\u003eGovernment .......................................................................................... 166\u003c\/p\u003e\n\u003cp\u003e9. Place of Supply of Services–II (Either Supplier or Recipient\u003cbr\u003eare located outside India) 168\u003cbr\u003e9.1 Import and Export of Goods or Services or Both ............................................ 168\u003cbr\u003e9.2 Zero Rated Supplies and Import\/Export of Goods and\u003cbr\u003eServices— (Section 16 of IGST Act) ................................................................... 169\u003cbr\u003e9.3 Place of Supply of Services Rules (Either Supplier or Recipient\u003cbr\u003eare located outside India)—Section 13 of IGST Act ........................................ 170\u003cbr\u003e9.3.1 General Rule—Section 13(2) of IGST Act.......................................... 170\u003cbr\u003e9.3.1.1 Exemption to services having place of supply in\u003cbr\u003eNepal and Bhutan.............................................................. 170\u003cbr\u003e9.3.1.2 Place of Supply of Software Development\u003cbr\u003eServices................................................................................ 171\u003cbr\u003e9.3.1.3 Place of Supply in relation to Advertising\u003cbr\u003eServices to Foreign Clients ............................................ 171\u003cbr\u003e9.3.2 Actual Performance Basis—Section 13(3) of IGST Act ................... 173\u003c\/p\u003e\n\u003cp\u003e9.3.2.1 Place of supply for testing software\u003cbr\u003eloaded in a prototype ........................................................ 174\u003cbr\u003e9.3.2.2 Place of Supply in case of Temporary\u003cbr\u003eImports of Diamonds ........................................................ 175\u003cbr\u003e9.3.2.3 Judgments ........................................................................... 175\u003cbr\u003e9.3.3 Immovable Property Related—Section 13(4) of IGST Act.............. 175\u003cbr\u003e9.3.4 Admission to or Organisation of Event, etc.—Section 13(5)\u003cbr\u003eof IGST Act............................................................................................ 175\u003cbr\u003e9.3.5 Service supply in taxable and non-taxable\u003cbr\u003eterritory— Section 13(6) of IGST Act................................................. 176\u003cbr\u003e9.3.6 Service supply in multiple States \/UTs—Section 13(7) of\u003cbr\u003eIGST Act................................................................................................. 176\u003cbr\u003e9.3.6.1 Determination of Place of Supply in case of\u003cbr\u003ePerformance Based Services are\u003cbr\u003eReceived\/Provided in Multiple States\u003cbr\u003e[Section 13(7) of IGST Act]................................................ 177\u003cbr\u003e9.3.6.2 Determination of Place of Supply in case of\u003cbr\u003eImmovable Property R elated Services in\u003cbr\u003eMultiple States [Section 13(7) of IGST Act].................... 177\u003cbr\u003e9.3.6.3 Determination of Place of Supply in case of\u003cbr\u003eEvent, etc., in Multiple States\u003cbr\u003e[Section 13(7) of IGST Act]................................................ 178\u003c\/p\u003e\n\u003cp\u003e9.3.7 Service supplied by Banking co.\/FI\/NBFC—\u003cbr\u003eSection 13(8)(a) of IGST Act............................................................... 178\u003cbr\u003e9.3.7.1 Place of supply of Custodial Services by an\u003cbr\u003eIndian Bank to FPI (Section 13(8) of IGST Act, 2017) ... 179\u003cbr\u003e9.3.8 Service provided by an intermediary—Section 13(8)(b) of\u003cbr\u003eIGST Act................................................................................................. 180\u003cbr\u003e9.3.8.1 Determining factors to be an intermediary.................... 181\u003cbr\u003e9.3.8.2 CBIC Clarification on Intermediary................................ 182\u003cbr\u003e9.3.8.3 Exemption to intermediary services in case of\u003cbr\u003emerchant trade transactions of goods............................. 184\u003cbr\u003e9.3.8.4 Place of Supply in relation to Advertising\u003cbr\u003eServices to Foreign Clients ............................................... 185\u003cbr\u003e9.3.8.5 Place of Supply of Data Hosting Services provided\u003cbr\u003eby suppliers located in India to cloud computing\u003cbr\u003eservice providers located outside India.......................... 186\u003cbr\u003e9.3.8.6 Judgments ........................................................................... 187\u003cbr\u003e9.3.9 Service provided by hiring of Yachts, etc.—Section 13(8)(c)\u003cbr\u003eof IGST Act............................................................................................ 191\u003cbr\u003e9.3.10 Transportation of goods—Section 13(9) of IGST Act...................... 192\u003cbr\u003e9.3.10.1 Place of Supply for Launch of Satellite........................... 193\u003cbr\u003e9.3.11 Transportation of Passengers—Section 13(10) of IGST Act ........... 193\u003cbr\u003e9.3.12 Supply of services on board conveyance, etc.—\u003cbr\u003eSection 13(11) of IGST Act................................................................... 194\u003cbr\u003e9.3.13 Supply of Online Information and Database—\u003cbr\u003eSection 13(12) \u0026amp; Section 14 of IGST Act............................................ 194\u003c\/p\u003e\n\u003cp\u003e9.3.14 Place of effective use and enjoyment of service—\u003cbr\u003eSection 13(13) of IGST Act................................................................... 197\u003cbr\u003e9.3.14.1 Place of Supply of R\u0026amp;D services related to\u003cbr\u003ePharmaceutical Sector....................................................... 197\u003cbr\u003e9.3.14.2 Place of Supply in case of Aircraft MRO Services......... 199\u003cbr\u003e9.3.14.2.1 Rate of Aircraft MRO Services........................ 199\u003cbr\u003e9.3.14.3 Place of Supply in case of MRO Services For\u003cbr\u003eShips and Vessels............................................................... 199\u003cbr\u003e9.3.14.3.1 Rate of Ship or Vessel MRO Services .......... 200\u003cbr\u003e10. GST Rate on Supply of Services 201\u003cbr\u003e10.1 Construction Services and Real Estate .............................................................. 201\u003cbr\u003e10.2 Commission Agents, etc...................................................................................... 202\u003cbr\u003e10.3 Services relating to mining, petroleum exploration, electricity,\u003cbr\u003egas and water distribution.................................................................................. 203\u003cbr\u003e10.4 Accommodation Services in Hotels, etc............................................................ 204\u003cbr\u003e10.5 Restaurant Related Services................................................................................ 204\u003cbr\u003e10.6 Passenger Transportation in Rail....................................................................... 204\u003cbr\u003e10.7 Passenger Transportation in Cab....................................................................... 204\u003cbr\u003e10.8 Passenger Transportation through Air............................................................. 204\u003cbr\u003e10.9 Goods Transportation through Rail .................................................................. 204\u003cbr\u003e10.10 Goods Transportation through Vessel.............................................................. 204\u003cbr\u003e10.11 Goods Transportation through Road by Goods Transport Agency (GTA) ... 204\u003cbr\u003e10.12 Rental Services of Vehicles meant for Transportation.................................... 204\u003cbr\u003e10.13 Transportation of goods by postal or courier services ................................... 204\u003cbr\u003e10.14 Services by Foreman of Chit Fund..................................................................... 204\u003cbr\u003e10.15 Transfer of Right to Use Goods.......................................................................... 204\u003cbr\u003e10.16 Real Estate Related............................................................................................... 205\u003cbr\u003e10.17 IPR Related............................................................................................................ 205\u003cbr\u003e10.18 Lease of Goods...................................................................................................... 205\u003cbr\u003e10.19 R\u0026amp;D and Legal and Accounting Services......................................................... 205\u003cbr\u003e10.20 Advertisement Space Selling and other professional services ...................... 205\u003cbr\u003e10.20.1 GST Rate on selling of space for advertisement in souvenirs........ 206\u003cbr\u003e10.21 Supply of E-Books, Telecommunication, Broadcasting, etc........................... 206\u003cbr\u003e10.22 Tour Operator and Other Support Services ..................................................... 207\u003cbr\u003e10.23 Agriculture Related Services .............................................................................. 207\u003cbr\u003e10.24 Maintenance, Repair and Installation Services ................................................ 207\u003cbr\u003e10.24.1 Meaning of not taking input tax credit on goods or services ........ 208\u003cbr\u003e10.25 Job Work Related Services .................................................................................. 209\u003cbr\u003e10.26 Other Manufacturing, Publishing, Printing, etc. Services.............................. 209\u003cbr\u003e10.27 Public Administration and Social Security Services ....................................... 209\u003cbr\u003e10.28 Education and Health Related Services ............................................................ 209\u003cbr\u003e10.28.1 GST Rate on Catering in Educational Institution ............................ 210\u003cbr\u003e10.29 Sewage and Waste Collection Related Services............................................... 210\u003cbr\u003e10.30 Membership of Organisation Related Services................................................ 211\u003cbr\u003e10.31 Admission to Events, films and Actionable Claim Related ........................... 211\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e10.32 Residuary Entry.................................................................................................... 211\u003cbr\u003e10.33 Domestic Services................................................................................................. 211\u003cbr\u003e10.34 Services provided by extra territorial organisations and bodies................... 212\u003cbr\u003e10.34.1 Activities of extra territorial organizations and bodies .................. 212\u003cbr\u003e10.35 Construction, Engineering or Installation Services in relation to\u003cbr\u003eRenewable Energy Plants.................................................................................... 212\u003cbr\u003e10.36 GST applicability on services of Film Distributors and sub-distributors .... 213\u003cbr\u003e10.37 Definition of the Terms used in the Rate Notifications .................................. 213\u003cbr\u003e10.37.1 Meaning of Goods ................................................................................ 213\u003cbr\u003e10.37.2 Applicability of Customs Tariff Act, 1975 ........................................ 213\u003cbr\u003e11. Exemptions on Supply of Services 214\u003cbr\u003e11.1 Charitable Institution Services ........................................................................... 214\u003cbr\u003e11.1.1 CBIC Clarification on Charitable Institutions ................................. 218\u003cbr\u003e11.1.1.1 GST on management of educational institutions\u003cbr\u003eby charitable trusts ............................................................ 219\u003cbr\u003e11.1.1.2 Import of Services .............................................................. 219\u003cbr\u003e11.1.1.3 Services by and to Educational Institutions\u003cbr\u003e(including institutions run by Charitable trusts) .......... 219\u003cbr\u003e11.1.1.4 GST on arranging yoga and meditation camp by\u003cbr\u003echaritable trusts.................................................................. 220\u003cbr\u003e11.1.1.5 GST on hospital managed by charitable trusts.............. 220\u003cbr\u003e11.1.1.6 GST on services provided to charitable trusts............... 221\u003cbr\u003e11.1.1.7 GST on supply of goods by Charitable Trusts............... 221\u003cbr\u003e11.1.2 Judgments.............................................................................................. 221\u003cbr\u003e11.2 Transfer of a Going Concern, as a Whole or an Independent Part Thereof...... 221\u003cbr\u003e11.3 Services to or by Government ............................................................................ 222\u003cbr\u003e11.4 Construction related Services ............................................................................. 222\u003cbr\u003e11.5 Rent Related Services........................................................................................... 222\u003cbr\u003e11.6 Accommodation in Hotel, etc. Related Service................................................ 222\u003cbr\u003e11.7 Passenger Transport Related Service ................................................................ 222\u003cbr\u003e11.8 Goods Transport Related Service....................................................................... 222\u003cbr\u003e11.9 Transfer of Right to Use or Leases, etc. ............................................................. 222\u003cbr\u003e11.10 Financial Institutions, Insurance, Employee Benefits, etc. Related............... 222\u003cbr\u003e11.11 Education or Sports Related ............................................................................... 223\u003cbr\u003e11.12 Agriculture Related.............................................................................................. 223\u003cbr\u003e11.13 Health Related ...................................................................................................... 223\u003cbr\u003e11.13.1 Applicability of GST on Services provided by Hospitals............... 225\u003cbr\u003e11.14 Event, Brand Ambassador, Artist, Music, etc. Related................................... 226\u003cbr\u003e11.15 Public Convenience Related ............................................................................... 227\u003cbr\u003e11.16 Services to members by societies, unincorporated body or\u003cbr\u003enon-profit entity ................................................................................................... 227\u003cbr\u003e11.16.1 CBIC Clarification on Services by RWAs.......................................... 228\u003cbr\u003e11.17 Tour Operator Services........................................................................................ 229\u003cbr\u003e11.18 Incubator or Incubatee Related .......................................................................... 229\u003cbr\u003e11.19 Advocate, Arbitral Tribunal Related................................................................. 230\u003c\/p\u003e\n\u003cp\u003exxii CONTENTS\u003cbr\u003e11.19.1 Partnership firm and LLP ................................................................... 231\u003cbr\u003e11.20 Transmission of Electricity Related ................................................................... 232\u003cbr\u003e11.20.1 Exemption to meter testing and ancillary services to transmission\u003cbr\u003eand distribution of electricity (w.e.f. 10.10.2024).......................... 233\u003cbr\u003e11.20.1.1 Regularizing payment of GST on certain support services\u003cbr\u003eprovided by an electricity transmission\u003cbr\u003eor distribution utility......................................................... 234\u003c\/p\u003e\n\u003cp\u003e11.21 Exemption and Refund to Canteen Store Departments (CSD)\u003cbr\u003e(Section 55 of CGST Act) ..................................................................................... 234\u003cbr\u003e11.22 Exemption on Supplies to TDS Deductor in Specified Circumstances ........ 234\u003cbr\u003e11.23 Exemption from Reverse Charge Payment on Purchase of Second\u003cbr\u003eHand Goods From Unregistered Supplier....................................................... 235\u003cbr\u003e11.24 Inter-State Supply of Conveyances—Not a Supply ........................................ 235\u003cbr\u003e11.25 Services Associated with Transit Cargo to Nepal and Bhutan...................... 236\u003cbr\u003e11.26 Exemption to services having place of supply in Nepal and Bhutan........... 237\u003cbr\u003e11.27 Toll charges to Road, etc...................................................................................... 237\u003cbr\u003e11.27.1 GST on Overload Charges at Toll Plazas.......................................... 237\u003cbr\u003e11.27.2 Applicability of GST on Payment of Annuity for\u003cbr\u003eConstruction of Road........................................................................... 237\u003cbr\u003e11.27.3 GST on payment of additional toll fee .............................................. 238\u003cbr\u003e11.28 Exemption to royalties payment to be made outside India ........................... 238\u003cbr\u003e11.29 Import of Services by SEZ unit or Developer .................................................. 239\u003cbr\u003e11.30 Import of Goods by SEZ unit or Developer..................................................... 239\u003cbr\u003e11.31 Services Provided by Indian Establishment to Establishment\u003cbr\u003eLocated Outside India ......................................................................................... 239\u003cbr\u003e11.32 Services Imported by UNO or Specified Organizations................................. 240\u003cbr\u003e11.33 Services Imported by Foreign Diplomatic Missions,\u003cbr\u003eConsular posts, Diplomatic Agent or Career Consulars ................................ 240\u003cbr\u003e11.33.1 Services Provided by ADB and IFC................................................... 241\u003cbr\u003e11.34 Import of Services by Individual for Non-Business Purposes ...................... 241\u003cbr\u003e11.35 Satellite Launch by ISRO..................................................................................... 241\u003cbr\u003e11.36 Miscellaneous Exemptions.................................................................................. 242\u003cbr\u003e12. Compensation Cess and Rate of Tax on Goods 243\u003cbr\u003e12.1 Compensation Cess ............................................................................................. 243\u003cbr\u003e12.2 GST Rate on Supplies of Goods ......................................................................... 245\u003cbr\u003e12.2.1 GST Rate on REC certificates and PSLC certificates........................ 246\u003cbr\u003e12.3 Special Rate on Intra State Supply of Goods or Services................................ 247\u003cbr\u003e12.4 GST Rate on laterals and other parts (Even if supplied separately)\u003cbr\u003esolely used for another goods............................................................................. 247\u003cbr\u003e13. Valuation of Supply 248\u003cbr\u003e13.1 Valuation of Taxable Supply—Section 15 of CGST Act\u003cbr\u003eValuation of Supply ............................................................................................. 248\u003cbr\u003e13.1.1 Price payable—Section 15(1) of CGST Act ....................................... 249\u003cbr\u003e13.1.2 Inclusions u\/s 15(2) of CGST Act ...................................................... 250\u003cbr\u003e13.1.3 Exclusions from value of supplies u\/s 15(3) of CGST Act............. 253\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e13.1.3.1 Post Supply Discount........................................................ 254\u003cbr\u003e13.1.3.2 Treatment of Gifts, Samples, Discounts and\u003cbr\u003ePost Supply Discounts ...................................................... 255\u003cbr\u003e13.1.3.3 Treatment of Additional Discounts ................................ 256\u003cbr\u003e13.1.3.4 Evidence for non-inclusion of discount in taxable\u003cbr\u003evalue of the supplier (Section 15 of CGST Act, 2017)... 258\u003cbr\u003e13.1.4 Related Person u\/s 15 of CGST Act................................................... 258\u003cbr\u003e13.1.5 Examples for Valuation of Supplies .................................................. 259\u003cbr\u003e13.1.6 Inclusion of Value of Moulds and Dies for Valuation Purposes... 260\u003cbr\u003e13.1.7 GST on Car Maintenance Comprising of Both Goods and\u003cbr\u003eServices .................................................................................................. 260\u003cbr\u003e13.1.8 Value of Supply where Kerala Flood Cess is Applicable\u003cbr\u003e(Rule 32A of CGST Rules)................................................................... 260\u003cbr\u003e13.2 Valuation Rules—Section 15(4) of CGST Act................................................... 260\u003cbr\u003e13.2.1 Valuation based on costing of goods (Rule 30)................................ 261\u003cbr\u003e13.2.2 Residual Rule (Rule 31) ....................................................................... 261\u003cbr\u003e13.2.3 Consideration not wholly in money (Rule 27)................................. 261\u003cbr\u003e13.2.4 Branch Transfer or Supplies to Related Persons of\u003cbr\u003egoods and services (Rules 28 and 32(7)) .......................................... 263\u003cbr\u003e13.2.4.1 Valuation of Extending Corporate Guarantees\u003cbr\u003e(Rule 28(2)).......................................................................... 264\u003cbr\u003e13.2.4.1.1 Corporate Guarantee related clarifications. 265\u003cbr\u003e13.2.4.2 GST applicability on transactions between HO\u003cbr\u003eand Branches ...................................................................... 266\u003cbr\u003e13.2.4.2.1 Whether Input Service Distributor\u003cbr\u003e(ISD) route is mandatory to follow?............ 266\u003cbr\u003e13.2.4.2.2 What should be taxable value for\u003cbr\u003eservices provided by HO to BO? ................. 266\u003c\/p\u003e\n\u003cp\u003e13.2.4.3 Taxability of Loan Granting Transaction\u003cbr\u003eBetween Related Parties.................................................... 267\u003cbr\u003e13.2.4.4 GST On Import of Services by Related Parties .............. 268\u003cbr\u003e13.2.5 Supplies of Goods (only) Through Agent (Rule 29)........................ 269\u003cbr\u003e13.3 Valuation of Specific Supplies (Rule 32)........................................................... 269\u003cbr\u003e13.3.1 Valuation of Foreign Currency Exchange—Rule 32(2)................... 269\u003cbr\u003e13.3.2 Valuation of Air Travel Agent Services—Rule 32(3) ...................... 269\u003cbr\u003e13.3.3 Life Insurance Services—Rule 32(4) .................................................. 270\u003cbr\u003e13.3.4 Margin Scheme – Sale of Second Hand Goods—Rule 32(5) .......... 270\u003cbr\u003e13.3.5 Vouchers, Coupons and Stamps (Other than\u003cbr\u003epostage stamp)— Rule 32(6)............................................................... 270\u003cbr\u003e13.3.6 Value of supply of services in case of Pure\u003cbr\u003eAgents—Rule 32(7) .............................................................................. 270\u003cbr\u003e13.3.6.1 Non-Inclusion of Airport Levies in Taxable Value....... 271\u003cbr\u003e13.3.6.2 Judgments ........................................................................... 272\u003cbr\u003e13.3.7 Value of Lottery.................................................................................... 272\u003cbr\u003e13.3.8 Valuation of Betting, Gambling, online gaming,\u003cbr\u003eonline money gaming, casinos and Horse Racing........................... 273\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e13.3.9 Special Valuation Provision for Transportation by Vessel............. 273\u003cbr\u003e13.4 Valuation for Construction of Renewable Energy Projects............................ 273\u003cbr\u003e13.5 Valuation on the Basis of Retail Sales Price...................................................... 274\u003cbr\u003e13.6 Exchange rate for Valuation of Supplies (Rule 34).......................................... 276\u003cbr\u003e14. Input Tax Credit 277\u003cbr\u003e14.1 Some important definitions ................................................................................ 277\u003cbr\u003e14.1.1 Scope of Credits under erstwhile CENVAT credit\u003cbr\u003eRules (CCR) and GST.......................................................................... 281\u003cbr\u003e14.2 Eligibility for availment of input credit—Section 16 of CGST Act ............... 281\u003cbr\u003e14.2.1 ITC Not Available on Input Invoices Not Available in GSTR-2B. 285\u003cbr\u003e14.2.1.1 Clarification Put Forth for Restriction of Credit\u003cbr\u003eAvailment ........................................................................... 286\u003cbr\u003e14.2.1.2 Full credit allowed owing to COVID-19 during Specified\u003cbr\u003eTime Period......................................................................... 287\u003cbr\u003e14.2.1.3 DRC 01C Notice in case of difference between\u003cbr\u003eITC in GSTR-3B and auto populated in\u003cbr\u003eGSTR-2B (Rule 88D) .......................................................... 287\u003cbr\u003e14.2.2 Clarification as to availability of credit to suppliers engaged\u003cbr\u003ein passenger transportation by air in economy class ...................... 287\u003cbr\u003e14.2.3 Credit Availability in respect of addition to taxable value pursuant\u003cbr\u003eto Valuation Provisons ........................................................................ 287\u003cbr\u003e14.2.4 Specifying return in Form GSTR-3B as return to be filed\u003cbr\u003eunder Section 39 ................................................................................... 288\u003cbr\u003e14.2.5 Restriction on ITC Utilisation on specified Taxpayers for\u003cbr\u003eTax Payment: Section 49 and Rule 86B ............................................. 288\u003cbr\u003e14.2.6 Restricted credit in GSTR-2B as per Section 38................................ 289\u003cbr\u003e14.2.7 Reversal of ITC where supplier has not paid the taxes:\u003cbr\u003eSection 41............................................................................................... 290\u003cbr\u003e14.2.8 Timing of ITC availability in case of RCM Payment on\u003cbr\u003esupplies by unregistered persons ...................................................... 290\u003cbr\u003e14.2.9 Whether ITC is available on “Any Other Duty paying\u003cbr\u003eDocument”? .......................................................................................... 291\u003cbr\u003e14.2.10 Evidence for non-inclusion of discount in taxable value\u003cbr\u003eof the supplier (Section 15 of CGST Act, 2017) ................................ 291\u003cbr\u003e14.2.11 Constructive Delivery of Goods in Ex Works Delivery Cases...........292\u003cbr\u003e14.2.12 Judgments.............................................................................................. 292\u003cbr\u003e14.3 Disallowed Credits—Section 17(5) of CGST Act............................................. 297\u003cbr\u003e14.3.1 Additional categories on which input tax credit is\u003cbr\u003erestricted or not available.................................................................... 301\u003cbr\u003e14.3.2 ITC Availability in case of Sales Promotion Scheme....................... 302\u003cbr\u003e14.3.3 ITC Availed and Reversed.................................................................. 302\u003cbr\u003e14.3.4 Clarification on barred ITC on motor vehicle, etc. .......................... 303\u003cbr\u003e14.3.4.1 ITC availability on purchase and resale of\u003cbr\u003edemo cars ............................................................................ 303\u003c\/p\u003e\n\u003cp\u003e14.3.5 ITC availability on manholes to Telecommunication\u003cbr\u003eService Providers.................................................................................. 304\u003c\/p\u003e\n\u003cp\u003e\u003c\/p\u003e\n\u003cp\u003e14.3.6 GST Applicability and ITC availability on warranty\u003cbr\u003eand extended warranty ....................................................................... 304\u003cbr\u003e14.3.7 Judgments.............................................................................................. 306\u003cbr\u003e14.4 ITC reversal \/ restriction for exempt\/non-business\u003cbr\u003esupplies— Section 17(1) of CGST Act ............................................................... 314\u003cbr\u003e14.4.1 CBIC Flyer............................................................................................. 318\u003cbr\u003e14.4.2 Value of Land and Security ................................................................ 318\u003cbr\u003e14.4.3 Value of exempt Supplies.................................................................... 318\u003cbr\u003e14.5 Special cases—Section 18 of CGST Act ............................................................. 318\u003cbr\u003e14.5.1 Removal of Capital Goods or Plant \u0026amp;\u003cbr\u003eMachinery— Section 18(6) of CGST Act........................................... 318\u003cbr\u003e14.5.2 Credit on taking registration—Section 18(1) and 18(4) of\u003cbr\u003eCGST Act............................................................................................... 319\u003cbr\u003e14.5.3 Credit Transfer on Amalgamation, Merger, etc.\u003cbr\u003eallowed to Transferee—Section 18(3) of CGST Act......................... 321\u003cbr\u003e14.5.3.1 Rules for allowing the credit on\u003cbr\u003eamalgamation, etc.............................................................. 321\u003cbr\u003e14.5.3.2 Clarifications on Transfer of Credits in\u003cbr\u003ecase of Demerger................................................................ 322\u003c\/p\u003e\n\u003cp\u003e14.5.4 Credit Transfer on Obtaining Separate Registration for\u003cbr\u003eMultiple Places of Business within State\u003cbr\u003e(Rule 41A of CGST Rules w.e.f. 01.02.2019) ................................... 322\u003cbr\u003e14.5.5 Credits and Job Work—Section 19 of CGST Act and\u003cbr\u003eInput Credit Rules................................................................................ 323\u003cbr\u003e14.6 Input Service Distributor (‘ISD’)—Section 20 of CGST Act ........................... 324\u003cbr\u003e14.6.1 Meaning of ISD—Section 2 of CGST Act.......................................... 324\u003cbr\u003e14.6.2 Input Service Distributor (ISD) .......................................................... 324\u003cbr\u003e14.6.3 Refund claim by ISD and Non-Resident Taxable Person............... 328\u003cbr\u003e14.6.4 CBIC Flyer............................................................................................. 328\u003cbr\u003e14.6.5 Judgments.............................................................................................. 330\u003cbr\u003e14.7 Blocking Available Input Tax Credit (Rule 86A)............................................. 330\u003cbr\u003e14.7.1 Reasons for disallowing the usage of input tax credit.................... 330\u003cbr\u003e14.7.2 Consequences of such disallowance.................................................. 331\u003cbr\u003e14.7.3 Revocation of such Disallowance ...................................................... 331\u003cbr\u003e14.7.4 Whether the order given is Appealable? .......................................... 331\u003cbr\u003e14.7.5 Guidelines for Blocking the Credit under Rule 86A ....................... 332\u003cbr\u003e14.7.5.1 Grounds for blocking the credit ...................................... 332\u003cbr\u003e14.7.5.2 Proper Authority for Blocking the Credit...................... 332\u003cbr\u003e14.7.5.3 Process of Blocking the Credit ......................................... 332\u003cbr\u003e14.7.5.4 Period of Blocking of Credit............................................. 333\u003cbr\u003e14.7.6 Judgments.............................................................................................. 333\u003cbr\u003e14.8 ITC Related Amensty Schemes .......................................................................... 333\u003cbr\u003e14.8.1 ITC Availment of FY 2017-18 to FY 2020-21 input\u003cbr\u003einvoice till 30th November, 2021........................................................ 333\u003cbr\u003e14.8.2 ITC availment by persons whose registration\u003cbr\u003ecancellation has been revoked............................................................ 334\u003cbr\u003e14.9 Forms under Input Tax Credit Rules ................................................................ 335\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e15. Job Work 336\u003cbr\u003e15.1 Job work Definition—Section 2(68) of CGST Act ............................................ 336\u003cbr\u003e15.1.1 Whether Manufacturing Activity Will Come\u003cbr\u003eunder Job Work Process ...................................................................... 337\u003cbr\u003e15.2 Job Work Procedure—Section 143 of CGST Act.............................................. 337\u003cbr\u003e15.2.1 Issue of Challan under Job Work Procedures .................................. 339\u003cbr\u003e15.2.2 Character of supply of goods by Principal to a job worker ........... 340\u003cbr\u003e15.2.3 Usage of goods by job worker............................................................ 340\u003cbr\u003e15.2.4 Input Tax Credit Availability to Job Worker and Principal........... 340\u003cbr\u003e15.2.5 Registration Requirements for principal and job worker............... 341\u003cbr\u003e15.2.6 Movement of goods for job work....................................................... 341\u003cbr\u003e15.2.7 Issuance of intimation by principal under Section 143 of\u003cbr\u003eCGST Act, 2017 ..................................................................................... 342\u003cbr\u003e15.2.7.1 ITC-04 filing periodicity ................................................... 343\u003cbr\u003e15.2.8 Valuation of Job work services........................................................... 343\u003cbr\u003e15.2.9 Determination of Place of Supply for moving job\u003cbr\u003eworked goods directly from job worker’s premises ....................... 343\u003cbr\u003e15.3 Job Work and Credit to Principal—Section 19 of CGST Act.......................... 344\u003cbr\u003e15.4 Whether Goods or Services?—Schedule II of CGST Act................................ 345\u003cbr\u003e15.4.1 Classification of Printing Contracts ................................................... 345\u003cbr\u003e15.4.2 Clarifications issued in relation to printing of books...................... 346\u003cbr\u003e15.4.3 GST on Body building of Motor Vehicles......................................... 346\u003cbr\u003e15.4.4 Job work in relation to manufacture of alcoholic liquor................. 346\u003cbr\u003e15.5 Place of Supply—Section 12 of IGST Act.......................................................... 347\u003cbr\u003e15.6 Place of Supply—Section 13 of IGST Act.......................................................... 347\u003cbr\u003e15.7 GST Rate on Job Work Services.......................................................................... 347\u003cbr\u003e15.7.1 Job Work Related.................................................................................. 348\u003cbr\u003e15.7.1.1 GST Rate on job work to manufacture\u003cbr\u003ealcoholic liquor................................................................... 357\u003cbr\u003e15.7.2 Other Manufacturing, Publishing, Printing, etc., Services............. 357\u003cbr\u003e15.8 Exemptions............................................................................................................ 359\u003cbr\u003e15.8.1 Customised Milling of Paddy............................................................. 359\u003cbr\u003e15.9 CBIC Flyer on Job Work...................................................................................... 360\u003cbr\u003e15.9.1 Job work Procedural aspects .............................................................. 360\u003cbr\u003e15.9.2 Input Tax credit on goods supplied to job worker.......................... 361\u003cbr\u003e15.9.3 Extended Meaning of input................................................................ 361\u003cbr\u003e15.9.4 Waste clearing provisions ................................................................... 361\u003cbr\u003e16. Construction of Complex \u0026amp; Real Estate 362\u003cbr\u003e16.1 Construction of Complex—Schedule II of CGST Act ..................................... 362\u003cbr\u003e16.2 Definitions ............................................................................................................. 364\u003cbr\u003e16.3 Various models prevalent in the industry for construction of complex......... 365\u003cbr\u003e16.3.1 GST Applicability on Transfer of Development Rights.................. 365\u003cbr\u003e16.4 Whether Goods or Service?—Schedule II of CGST Act.................................. 366\u003cbr\u003e16.5 Input Credit—Section 17(5) of CGST Act......................................................... 366\u003c\/p\u003e\n\u003cp\u003e\u003c\/p\u003e\n\u003cp\u003e16.5.1 Determination of Proportionate credit attributable to\u003cbr\u003eTaxable and Exempt Supplies for Construction of Complex ........ 367\u003cbr\u003e16.6 Place of Supply—Section 12 of IGST Act.......................................................... 367\u003cbr\u003e16.7 Place of Supply—Section 13 of IGST Act.......................................................... 368\u003cbr\u003e16.8 GST Rates............................................................................................................... 368\u003cbr\u003e16.8.1 Meaning of not taking input tax credit on goods or services ........ 387\u003cbr\u003e16.8.1.1 Value of Land and Total Amount ................................... 387\u003cbr\u003e16.8.1.2 Government Authority [Para 4(ix)]................................. 388\u003cbr\u003e16.8.1.3 Government Entity [Para 4(x)]......................................... 388\u003cbr\u003e16.8.1.4 CBIC Flyer on Valuation of Construction of\u003cbr\u003eComplex Services............................................................... 388\u003cbr\u003e16.8.1.5 What are Affordable Housing Projects?......................... 389\u003cbr\u003e16.8.1.6 Definitions........................................................................... 389\u003cbr\u003e16.8.2 Real Estate Related Supplies............................................................... 395\u003cbr\u003e16.8.2.1 Meaning of Total Amount................................................ 396\u003cbr\u003e16.8.3 Rate on Services Supplied by Unregistered Suppliers to\u003cbr\u003ePromoters .............................................................................................. 397\u003cbr\u003e16.8.4 Rate on Goods Supplied by Unregistered Suppliers to\u003cbr\u003ePromoters .............................................................................................. 398\u003cbr\u003e16.8.5 GST applicability on PLC charges in relation to\u003cbr\u003eConstruction of Complex .................................................................... 398\u003cbr\u003e16.9 Exemptions............................................................................................................ 399\u003cbr\u003e16.9.1 Residential Complex............................................................................ 400\u003cbr\u003e16.9.2 Original Works ..................................................................................... 400\u003cbr\u003e16.9.3 Exemption on Transfer of Development Rights, etc. ...................... 402\u003cbr\u003e16.9.3.1 Determination of Value for the purpose of\u003cbr\u003eExemption and Payment by Promoter\u003cbr\u003eunder RCM ......................................................................... 405\u003c\/p\u003e\n\u003cp\u003e16.10 Liability to pay tax in case of joint development\u003cbr\u003e(Section 148 of CGST Act) ................................................................................... 406\u003cbr\u003e16.10.1 Special Provision for Payment of GST by Promoter on\u003cbr\u003eProcurement of Development Rights or FSI or Long-Term\u003cbr\u003eLease (Section 148 of CGST Act) ........................................................ 407\u003cbr\u003e16.11 Press Release in relation to Construction of Complex.................................... 409\u003cbr\u003e16.12 Refund of Input Tax............................................................................................. 409\u003cbr\u003e16.13 Reverse Charge .................................................................................................... 410\u003cbr\u003e16.13.1 Reverse Charge on Receipt of Supplies from an\u003cbr\u003eUnregistered Person............................................................................ 410\u003cbr\u003e16.13.2 Reverse Charge on Services ................................................................ 411\u003cbr\u003e16.14 Judgments.............................................................................................................. 411\u003cbr\u003e16.15 ITC Reversals ........................................................................................................ 415\u003cbr\u003e16.15.1 ITC Reversal in relation to inputs and input\u003cbr\u003eservices for Construction of Complex............................................... 415\u003cbr\u003e16.15.1.1 Periodic Calculation of “E” and “F” for\u003cbr\u003etax period wise calculations in case of\u003cbr\u003eConstruction of Complex services................................... 415\u003c\/p\u003e\n\u003cp\u003e16.15.1.2 Final Calculation of “E” and “F” in case of\u003cbr\u003eConstruction of Complex services.................................. 415\u003cbr\u003e16.15.1.3 For projects commence on or after 1st April, 2019,\u003cbr\u003ewhich did not undergo or did not require\u003cbr\u003etransition of input tax credit consequent\u003cbr\u003eto change of rates of tax on 1st April, 2019 ................... 415\u003cbr\u003e16.15.1.4 For commercial portions in projects other than\u003cbr\u003eRREP which underwent transition of input tax\u003cbr\u003ecredit consequent to change of rates of tax on\u003cbr\u003e1st April, 2019..................................................................... 416\u003cbr\u003e16.15.1.5 For RREP projects which underwent transition of input\u003cbr\u003etax credit consequent to change of rates of\u003cbr\u003etax on 1st April, 2019......................................................... 417\u003c\/p\u003e\n\u003cp\u003e16.15.2 ITC Reversal in relation to capital goods for\u003cbr\u003eConstruction of Complex .................................................................... 417\u003cbr\u003e16.15.2.1 Periodic Calculation of “E” and “F” for tax\u003cbr\u003eperiod wise calculations\u003cbr\u003ein case of Construction of Complex services ................ 417\u003cbr\u003e16.15.2.2 Final Calculation of “E” and “F” in case\u003cbr\u003eof Construction of Complex services ............................. 417\u003cbr\u003e16.16 Clarifications on Real Estate ............................................................................... 419\u003cbr\u003e16.17 GST on sale of developed land .......................................................................... 419\u003cbr\u003e16.18 GST on Preferential Location Charges (PLC)................................................... 419\u003cbr\u003e16.19 Challenges ............................................................................................................. 419\u003cbr\u003e17. Services by or to Government 421\u003cbr\u003e17.1 Supplies by Government..................................................................................... 421\u003cbr\u003e17.2 GST Rates............................................................................................................... 428\u003cbr\u003e17.2.1 Real Estate Related Suppllies .................................................................. 428\u003cbr\u003e17.3 Exemptions available to supply by or to Government................................... 429\u003cbr\u003e17.3.1 Clarification on non-applicability of GST on general\u003cbr\u003einsurance services provided to\/by Government ............................ 447\u003cbr\u003e17.3.2 Exemption on Supplies to TDS Deductor in Specified\u003cbr\u003eCircumstances....................................................................................... 447\u003cbr\u003e17.3.3 Applicability of GST on Milling of Wheat\/Paddy under PDS............ 447\u003cbr\u003e17.3.4 Applicability of GST on Loans Guaranteed by State\u003cbr\u003eGovernment to its undertakings and PSUs ............................................ 448\u003cbr\u003e17.3.5 GST Exemptions to Coaching Services Supplied by NGOs\u003cbr\u003eunder Central Scheme of ‘Scholarship for Students\u003cbr\u003ewith Disabilities’ ......................................................................................... 448\u003cbr\u003e17.3.6 GST Exemption on services supplied to CPWD by way of\u003cbr\u003ehorticulture................................................................................................. 448\u003cbr\u003e17.3.8 GST on statutory collections made by RERA................................... 448\u003cbr\u003e17.3.9 Exemption to grants received for R\u0026amp;D by Government Entity or\u003cbr\u003especified Institutions (w.e.f. 10.10.2024)............................................ 449\u003cbr\u003e17.3.10 DDA is not a local authority............................................................... 449\u003cbr\u003e17.3.11 Facility Management services to MCD is not exempt........................... 449\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e17.4 Reverse Charge on Services ................................................................................ 450\u003cbr\u003e17.5 Reverse Charge on Goods................................................................................... 452\u003cbr\u003e17.5.1 Reverse Charge on Supply of Second-Hand Goods by\u003cbr\u003eGovernment Clarified.......................................................................... 453\u003cbr\u003e17.5.2 Judgments.............................................................................................. 453\u003cbr\u003e18. Services relating to Agriculture 454\u003cbr\u003e18.1 Registration ........................................................................................................... 454\u003cbr\u003e18.2 Exemption of Services in relation to Agriculture ............................................ 455\u003cbr\u003e18.2.1 Terminologies in the Exemptions ...................................................... 458\u003cbr\u003e18.2.2 Customised Milling of Paddy............................................................. 459\u003cbr\u003e18.2.3 Clarification as to Agricultural Produce ........................................... 459\u003cbr\u003e18.2.4 Applicability of GST on storage or warehousing of\u003cbr\u003ecotton in baled or ginned form........................................................... 460\u003cbr\u003e18.2.5 Judgments and Advance Rulings Relating to\u003cbr\u003eAgricultural Produce ........................................................................... 460\u003cbr\u003e18.3 GST Rate on services............................................................................................ 461\u003cbr\u003e18.3.1 Meaning of Agriculture Extension (Para 24).................................... 463\u003cbr\u003e18.3.2 Meaning of Agricultural Produce (Para 24) ..................................... 463\u003cbr\u003e18.3.3 Meaning of Agricultural Produce Marketing\u003cbr\u003eCommittee or Board (Para 24)............................................................ 463\u003cbr\u003e18.4 Reverse Charge on Goods................................................................................... 463\u003cbr\u003e19. Service in Relation to Passenger Transport 467\u003cbr\u003e19.1 Rate of GST on Passenger Transport Services.................................................. 467\u003cbr\u003e19.1.1 Passenger Transportation in Rail....................................................... 467\u003cbr\u003e19.1.2 Passenger Transportation in Cab....................................................... 468\u003cbr\u003e19.1.3 Rental Services of Vehicles Meant for Transportation.................... 470\u003cbr\u003e19.1.4 Passenger Transportation through Air............................................. 473\u003cbr\u003e19.1.4.1 Clarification as to availability of credit to\u003cbr\u003epassenger transportation by air in economy class ........ 475\u003cbr\u003e19.1.4.2 Meaning of not taking input tax credit on goods\u003cbr\u003eor services............................................................................ 475\u003cbr\u003e19.1.4.3 Specified Organisations .................................................... 475\u003cbr\u003e19.1.5 GST on Helicopter Transportation Services (w.e.f. 10.10.2024)..... 475\u003cbr\u003e19.2 Exemption on Passenger Transport Services ................................................... 476\u003cbr\u003e19.2.1 Stage carriage........................................................................................ 477\u003cbr\u003e19.2.2 Metro, monorail or tramway .............................................................. 478\u003cbr\u003e19.2.3 Inland waterways................................................................................. 479\u003cbr\u003e19.2.4 Metered cabs, radio taxis or auto rickshaws or e-rickshaw\u003cbr\u003eMetered Cab.......................................................................................... 479\u003cbr\u003e19.2.5 Contract Carriage ................................................................................. 480\u003cbr\u003e19.2.6 Maxi cab and motorcab ....................................................................... 481\u003cbr\u003e19.2.7 Omnibus ................................................................................................ 481\u003cbr\u003e19.2.8 Motor Vehicle........................................................................................ 481\u003cbr\u003e19.2.9 GST exemption on hiring of vehicle by Companies\u003cbr\u003efor transportation of employees......................................................... 481\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e19.2.10 GST applicability on passenger transportation through\u003cbr\u003eprivate ferry........................................................................................... 482\u003cbr\u003e19.2.11 Difference between renting of motor vehicle and\u003cbr\u003epassenger transportation..................................................................... 482\u003c\/p\u003e\n\u003cp\u003e19.3 Liability of Electronic Commerce Operator to pay Tax for\u003cbr\u003especified services under Section 9(5) of the CGST Act ................................... 483\u003cbr\u003e19.4 Place of Supply (When both recipient and provider are located in India)—\u003cbr\u003eSection 12(9) of IGST Act..................................................................................... 483\u003cbr\u003e19.4.1 Continuous Journey—Section 2(3) of IGST Act............................... 483\u003cbr\u003e19.5 Place of Supply (When either recipient or supplier is located\u003cbr\u003eoutside India)—Section 13(10) of IGST Act...................................................... 484\u003cbr\u003e19.5.1 Supply of services on board conveyance, etc.—\u003cbr\u003eSection 13(11) of IGST Act................................................................... 484\u003cbr\u003e19.6 Valuation of Air Travel Agent Services (Valuation Rule).............................. 484\u003cbr\u003e19.7 Inter-State Movement of Conveyances ............................................................. 485\u003cbr\u003e19.8 Reverse Charge on Services provided by way of Renting of\u003cbr\u003eMotor Vehicle........................................................................................................ 486\u003cbr\u003e19.9 Exemption on Import of Services by Establishment of Foreign\u003cbr\u003eAirlines in India (w.e.f. 10.10.2024).................................................................... 487\u003cbr\u003e20. Transportation of Goods 489\u003cbr\u003e20.1 What is Goods?..................................................................................................... 489\u003cbr\u003e20.2 Goods Transport Agency (GTA)........................................................................ 490\u003cbr\u003e20.2.1 Enrolment for Transporters ................................................................ 490\u003cbr\u003e20.3 Courier Agency..................................................................................................... 491\u003cbr\u003e20.3.1 Door to Door Transportation.............................................................. 491\u003cbr\u003e20.3.2 Difference between Courier Agency and GTA................................ 491\u003cbr\u003e20.4 GST Rate on Goods Transportation Services ................................................... 492\u003cbr\u003e20.4.1 Goods Transportation through Rail .................................................. 492\u003cbr\u003e20.4.2 Goods Transportation through Vessel.............................................. 493\u003cbr\u003e20.4.3 Goods Transportation through Road by Goods\u003cbr\u003eTransport Agency (GTA) .................................................................... 494\u003cbr\u003e20.4.4 Transportation of Goods Through Pipeline ..................................... 497\u003cbr\u003e20.4.5 Multimodal Transportation of Goods ............................................... 498\u003cbr\u003e20.4.6 Support Services in Transportation of Goods by GTA................... 501\u003cbr\u003e20.4.7 Multimodal Transportation, Mode of Transport and\u003cbr\u003eMultimodal Transporter...................................................................... 503\u003cbr\u003e20.4.8 Transportation of goods by postal or courier services ................... 505\u003cbr\u003e20.4.9 Transportation of goods by ropeway................................................ 506\u003cbr\u003e20.5 Exemption on Goods Transportation Services ................................................ 506\u003cbr\u003e20.5.1 Goods Transportation Through Air .................................................. 506\u003cbr\u003e20.5.2 Goods Transportation Through Vessel or Rail ................................ 507\u003cbr\u003e20.5.3 Goods Transportation by GTA........................................................... 508\u003cbr\u003e20.5.4 Partnership firm and LLP ................................................................... 512\u003cbr\u003e20.5.5 Services associated with transit cargo to Nepal and Bhutan......... 512\u003cbr\u003e20.5.5.1 GST exemption on services associated with\u003cbr\u003etransit cargo both to and from Nepal and Bhutan........ 512\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e20.5.6 Aircraft, Vessel, Goods Carriage and Custom Station.................... 512\u003cbr\u003e20.5.7 Inland waterways................................................................................. 514\u003cbr\u003e20.6 Reverse Charge Mechanism on Services........................................................... 515\u003cbr\u003e20.6.1 Who will be treated as recipient of GTA services?.......................... 516\u003cbr\u003e20.6.2 Firm and LLP ........................................................................................ 517\u003cbr\u003e20.6.3 Special Valuation Provision for Transportation by Vessel............. 517\u003cbr\u003e20.6.4 Undertaking to be filed by GTA......................................................... 517\u003cbr\u003e20.6.5 Reverting to RCM by GTA operating under forward charge........ 517\u003cbr\u003e20.7 Place of Supply (both supplier and recipient are located in\u003cbr\u003eIndia)—Section 12(8) of IGST Act...................................................................... 519\u003cbr\u003e20.7.1 ITC on Transportation of Goods with destination outside India.. 519\u003cbr\u003e20.8 Place of Supply (either supplier or recipient is located in\u003cbr\u003eIndia)— Section 13(9) of IGST Act..................................................................... 519\u003cbr\u003e20.9 Inter-State Movement of Conveyances ............................................................. 521\u003cbr\u003e20.10 Clarification on GTA............................................................................................ 522\u003cbr\u003e20.10.1 Who is a GTA – Goods Transport Agency? ..................................... 522\u003cbr\u003e20.10.2 Position under GST.............................................................................. 522\u003cbr\u003e20.10.3 What is a consignment note? .............................................................. 523\u003cbr\u003e20.10.4 Significance of the term ‘in relation to’ in the definition of GTA.. 523\u003cbr\u003e20.10.5 GST on Ancillary services with GTA services ................................. 523\u003cbr\u003e21. Transfer of Right To Use, Lease, License, Etc. 524\u003cbr\u003e21.1 Transaction as supply of goods or services ...................................................... 524\u003cbr\u003e21.2 GST Rate on supply of such services................................................................. 525\u003cbr\u003e21.2.1 Rental Services of Transport Vehicles with Operators ................... 525\u003cbr\u003e21.2.1.1 GST on Renting of trucks and other freight vehicles.... 529\u003cbr\u003e21.2.2 Transfer of Right to Use Goods.......................................................... 529\u003cbr\u003e21.2.2.1 Meaning of not taking input tax credit on\u003cbr\u003egoods or services................................................................ 530\u003cbr\u003e21.2.2.2 Meaning of Operator for Leasing of Aircraft\u003cbr\u003e(Para 15(iv))......................................................................... 530\u003cbr\u003e21.2.2.3 Meaning of Scheduled Air Transport Services\u003cbr\u003efor Leasing of Aircraft (Para 15(iv).................................. 530\u003cbr\u003e21.2.2.4 Meaning of Scheduled Air Cargo Services for\u003cbr\u003eLeasing of Aircraft (Para 15(iv)) ...................................... 531\u003cbr\u003e21.2.2.5 SAC is determining factor to determine whether supply\u003cbr\u003efalls under “same line of business”................................ 531\u003cbr\u003e21.2.3 IPR Related............................................................................................ 531\u003cbr\u003e21.2.3.1 Meaning of Information Technology\u003cbr\u003eSoftware (Para 17(ii))......................................................... 532\u003cbr\u003e21.2.3.2 Copyright............................................................................ 532\u003cbr\u003e21.2.3.3 SAC is determining factor to determine whether\u003cbr\u003esupply falls under “same line of business”................... 532\u003cbr\u003e21.2.3.4 Trademark........................................................................... 533\u003cbr\u003e21.2.3.5 Patent................................................................................... 533\u003cbr\u003e21.2.3.6 Design.................................................................................. 533\u003c\/p\u003e\n\u003cp\u003e21.2.3.7 Possible Classification of Software.................................. 533\u003cbr\u003e21.2.3.8 Permanent Transfer of Intellectual\u003cbr\u003eProperty Rights .................................................................. 534\u003cbr\u003e21.2.4 Lease....................................................................................................... 534\u003cbr\u003e21.2.4.1 Clarification on Grant of Right for Mineral\u003cbr\u003eExploration and Mining.................................................... 536\u003cbr\u003e21.2.4.2 SAC is determining factor to determine whether supply\u003cbr\u003efalls under “same line of business” ............................... 536\u003cbr\u003e21.3 Compensation Cess Rate..................................................................................... 536\u003cbr\u003e21.4 Exemptions............................................................................................................ 537\u003cbr\u003e21.4.1 Hire or Renting of Vehicles................................................................. 539\u003cbr\u003e21.4.2 Exemption to Royalties Payment to be made Outside India ......... 539\u003cbr\u003e21.4.3 Difference between instalment sales, conditional sale,\u003cbr\u003eoutright sales and hire purchase........................................................ 539\u003cbr\u003e21.4.4 Lease....................................................................................................... 540\u003cbr\u003e21.4.5 Hiring..................................................................................................... 540\u003cbr\u003e21.4.6 Transfer of right to use ........................................................................ 540\u003cbr\u003e21.4.7 Judgments.............................................................................................. 540\u003cbr\u003e21.5 Reverse charge ...................................................................................................... 541\u003cbr\u003e21.5.1 Copyright............................................................................................... 543\u003cbr\u003e21.6 Clarification on GST Rate Applicable on Imported Equipment.................... 543\u003cbr\u003e22. Renting of Immovable Properties 544\u003cbr\u003e22.1 Whether service or goods?.................................................................................. 544\u003cbr\u003e22.2 What is renting in relation to immovable property?....................................... 544\u003cbr\u003e22.3 GST Rate ................................................................................................................ 545\u003cbr\u003e22.3.1 GST rate on electricity charges charged by owner from tenant .... 545\u003cbr\u003e22.4 Exemptions............................................................................................................ 545\u003cbr\u003e22.4.1 Residence and Dwelling (S.No. 13).................................................... 550\u003cbr\u003e22.4.1.1 Exemption to residential dwelling.................................. 551\u003cbr\u003e22.4.2 Precincts and Religious ceremony (S.No. 14)................................... 551\u003cbr\u003e22.4.3 Religious place...................................................................................... 552\u003cbr\u003e22.4.4 Exemption to Upfront Premium Payable in Instalment................. 552\u003cbr\u003e22.5 Place of Supply of Services (When both supplier and recipient are\u003cbr\u003elocated in India).................................................................................................... 553\u003cbr\u003e22.6 Place of Supply of Services (When either supplier or recipient\u003cbr\u003eis located outside India) ...................................................................................... 553\u003cbr\u003e22.7 Reverse Charge..................................................................................................... 554\u003cbr\u003e22.7.1 Renting Services Provided by Government etc., to a\u003cbr\u003eRegistered Person................................................................................. 554\u003cbr\u003e22.7.2.1 Meaning of Residential Dwelling.................................... 554\u003cbr\u003e22.7.2.2 Service supplied by director in his personal\u003cbr\u003ecapacity to Company......................................................... 555\u003c\/p\u003e\n\u003cp\u003e22.7.3 RCM on renting of immovable\u003cbr\u003eproperties (w.e.f. 10. 10.2024) ............................................................. 555\u003c\/p\u003e\n\u003cp\u003e22.7.3.1 Renting of Immovable Property by\u003cbr\u003eUnregistered Person to Composition Dealers ............... 556\u003cbr\u003e22.8 Judgments.............................................................................................................. 556\u003cbr\u003e23. Specified Actionable Claims 558\u003cbr\u003e23.1 Supplier of specified actionable claims ............................................................. 558\u003cbr\u003e23.2 GST Rate on Services ........................................................................................... 559\u003cbr\u003e23.3 GST Rate on Goods .............................................................................................. 560\u003cbr\u003e23.3.1 Judgments.............................................................................................. 560\u003cbr\u003e23.4 Online Gaming and Online Money Gaming.................................................... 561\u003cbr\u003e23.4.1 Online Gaming ..................................................................................... 561\u003cbr\u003e23.4.2 Online Money Gaming........................................................................ 561\u003cbr\u003e23.4.2.1 Virtual Digital Asset.......................................................... 562\u003cbr\u003e23.5 GST on receipt of advance payment of specified actionable claims ............. 562\u003cbr\u003e23.6 Value of specific specified actionable claims (Section 15(5) of CGST Act) .. 563\u003cbr\u003e23.7 Value of Online Gaming including actionable claim involved in\u003cbr\u003eOnline Money Gaming (Rule 31B of CGST Rules).......................................... 563\u003cbr\u003e23.8 Value of actionable claim involved in Casinos (Rule 31C of\u003cbr\u003eCGST Rules).......................................................................................................... 563\u003cbr\u003e23.9 Value of Lottery.................................................................................................... 564\u003cbr\u003e23.10 Valuation of Betting, Gambling and Horse Racing......................................... 565\u003cbr\u003e23.10.1 Clarification issued for Betting and Gambling ................................ 565\u003cbr\u003e23.11 Exemptions............................................................................................................ 566\u003cbr\u003e23.12 Reverse Charge..................................................................................................... 566\u003cbr\u003e23.12.1 Lottery distributor or selling agent.................................................... 567\u003cbr\u003e23.13 Mandatory Registration for supplier of online gaming services\u003cbr\u003efrom outside India (Section 14A of IGST Act, 2017)........................................ 567\u003cbr\u003e23.13.1 Consequences of not obtaining mandatory registration\u003cbr\u003e(Section 14A(3) of IGST Act)............................................................... 567\u003cbr\u003e24. Education and Sports 568\u003cbr\u003e24.1 GST Rate ................................................................................................................ 568\u003cbr\u003e24.1.1 GST Rate on Catering in Educational Institution ............................ 569\u003cbr\u003e24.2 Exemptions............................................................................................................ 569\u003cbr\u003e24.2.1 Educational Institution (S. No. 69)..................................................... 574\u003cbr\u003e24.2.1.1 Pre-School ........................................................................... 576\u003cbr\u003e24.2.1.2 Higher Secondary School or equivalent......................... 576\u003cbr\u003e24.2.1.3 Forming part of curriculum ............................................. 577\u003cbr\u003e24.2.1.4 Maritime Training Institutions ........................................ 577\u003cbr\u003e24.2.1.5 Judgments ........................................................................... 577\u003cbr\u003e24.2.2 Approved vocational courses............................................................. 578\u003cbr\u003e24.2.3 Recognised Sports Body...................................................................... 578\u003cbr\u003e24.3 Clarification as to Catering Services Provided by Educational\u003cbr\u003eInstitution .............................................................................................................. 578\u003cbr\u003e24.3.1 Applicability of GST on Supply of Food in Anganwadis\u003cbr\u003eand Schools............................................................................................ 579\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e24.4 Clarification on accommodation services provided to students by a Trust ..... 579\u003cbr\u003e24.5 Taxability of Programmes Run by IIMs............................................................ 579\u003cbr\u003e24.6 Applicability of GST on Services Provided by Central and State\u003cbr\u003eBoards such as NBE ............................................................................................. 580\u003cbr\u003e24.6.1 GST Exemption on Testing Services Provided by\u003cbr\u003eCertain Institutes .................................................................................. 580\u003c\/p\u003e\n\u003cp\u003e24.7 Applicability of GST on entrance fee or issue of eligibility\u003cbr\u003ecertificate or migration certificates by educational institutions ................... 580\u003cbr\u003e24.8 Exemption to grants received for R\u0026amp;D by Government Entity or\u003cbr\u003especified Institutions (w.e.f. 10.10.2024)............................................................ 581\u003cbr\u003e24.8.1 Regularisation of past cases on as is where is basis ....................... 581\u003cbr\u003e24.9 GST on Affiliation provided by Universities to Colleges............................... 581\u003cbr\u003e24.10 GST on DGCA approved flying courses conducted by Flying\u003cbr\u003eTraining Organisations approved by DGCA................................................... 581\u003cbr\u003e24.11 Place of Supply ..................................................................................................... 582\u003cbr\u003e24.12 CBIC clarification on Education......................................................................... 582\u003cbr\u003e24.12.1 Composite and Mixed Supply insofar as Education is\u003cbr\u003econcerned............................................................................................... 582\u003cbr\u003e24.13 Judgments.............................................................................................................. 583\u003cbr\u003e25. Financial Institutions, Insurance, Pension, Etc. 585\u003cbr\u003e25.1 Services by Foreman of Chit Fund..................................................................... 585\u003cbr\u003e25.1.1 Meaning of not taking input tax credit on goods or services ........ 586\u003cbr\u003e25.1.2 Chit......................................................................................................... 586\u003cbr\u003e25.2 Transfer of Right to Use Goods.......................................................................... 587\u003cbr\u003e25.2.1 Meaning of not taking input tax credit on goods or services ........ 588\u003cbr\u003e25.2.2 Scheduled Air Transport Services for Leasing of\u003cbr\u003eAircraft [Para 15(iv)]............................................................................ 588\u003cbr\u003e25.2.3 Scheduled Air Cargo Services for Leasing of\u003cbr\u003eAircraft [Para 15(iv)] ............................................................................ 588\u003cbr\u003e25.2.4 Aircraft................................................................................................... 589\u003cbr\u003e25.2.5 Meaning of taking input tax credit on goods or services ............. 589\u003cbr\u003e25.2.6 Goods Carriage..................................................................................... 589\u003cbr\u003e25.3 Lease of Goods...................................................................................................... 589\u003cbr\u003e25.3.1 Meaning of not taking input tax credit on goods or services ........ 591\u003cbr\u003e25.4 Exemptions............................................................................................................ 591\u003cbr\u003e25.4.1 Authorised Dealer of Foreign Exchange........................................... 600\u003cbr\u003e25.4.2 Banking Company................................................................................ 601\u003cbr\u003e25.4.3 Business Facilitator or Business Correspondent.............................. 601\u003cbr\u003e25.4.4 Insurance Business ............................................................................... 601\u003cbr\u003e25.4.5 Interest ................................................................................................... 602\u003cbr\u003e25.4.6 Rural Area ............................................................................................. 602\u003cbr\u003e25.5 Reverse Charge on Services ................................................................................ 602\u003cbr\u003e25.5.1 Services Provided by Business Facilitator (BF) or\u003cbr\u003ebusiness Correspondent (BC)............................................................. 603\u003cbr\u003e25.6 Reverse Charge on Supply of Goods................................................................. 603\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e25.7 Valuation of Foreign Currency (Valuation Rules)........................................... 604\u003cbr\u003e25.8 Valuation of Life Insurance Services (Valuation Rules) ................................. 605\u003cbr\u003e25.8.1 Whether Life Insurance Premium not includible in\u003cbr\u003etaxable value is exempt?...................................................................... 605\u003c\/p\u003e\n\u003cp\u003e25.9 Place of Supply of Banking or other financial or stock broking\u003cbr\u003eServices (Both supplier and recipient are located in India) .......................... 606\u003cbr\u003e25.10 Place of Supply of Insurance Services (Both supplier and recipient\u003cbr\u003eare located in India) ............................................................................................. 606\u003cbr\u003e25.11 Place of Supply of Service supplied by Banking Co.\/FI\/NBFC\u003cbr\u003e(When either supplier or recipient is located outside India)\u003cbr\u003eSection 13(8)(a) of IGST Act................................................................................ 606\u003cbr\u003e25.12 Applicability of GST on Additional\/Penal Interest on Late\u003cbr\u003ePayment of EMIs.................................................................................................. 607\u003cbr\u003e25.12.1 Penal Charges levied by Banks \/ NBFC are not subjected to GST... 607\u003cbr\u003e25.13 Taxability of no claim bonus by Insurance companies................................... 608\u003cbr\u003e25.14 GST applicability on the salvage\/wreck value in an insurance claim......... 608\u003cbr\u003e25.15 ITC Availability to insurance company on the repair work done\u003cbr\u003eby garages.............................................................................................................. 609\u003cbr\u003e25.16 GST applicability on sharing of incentive by acquiring banks\u003cbr\u003ewith other stakeholders in RuPay Debit cards and low value BHIM-UPI..................610\u003cbr\u003e25.17 Retrospective benefit of reinsurance services in certain cases ...................... 610\u003cbr\u003e25.18 Schedule III Transactions.................................................................................... 610\u003cbr\u003e25.18.1 Schedule III-Co-insurance premium Apportionment by\u003cbr\u003eLead Insurer to Co-insurer.................................................................. 610\u003cbr\u003e25.18.2 Schedule III- Ceding re-insurance premium after netting\u003cbr\u003eof re-insurance commission by lead insurer to re-insurer ............. 611\u003cbr\u003e25.18.2.1 ITC availability to insurance company on the\u003cbr\u003erepair work done by garages ........................................... 611\u003c\/p\u003e\n\u003cp\u003e25.18.3 Schedule III-Insurance Activities Regularised on as is\u003cbr\u003ewhere is Basis........................................................................................ 612\u003cbr\u003e25.19 Exemption to Payment Aggregators ................................................................. 613\u003cbr\u003e25.20 Judgments.............................................................................................................. 613\u003cbr\u003e26. Tour Operator Services 614\u003cbr\u003e26.1 Tour Operator....................................................................................................... 614\u003cbr\u003e26.2 GST Rate ................................................................................................................ 615\u003cbr\u003e26.2.1 Meaning of not taking input tax credit on goods or services ........ 616\u003cbr\u003e26.2.2 SAC is determining factor to determine whether\u003cbr\u003esupply falls under “same line of business” ..................................... 616\u003cbr\u003e26.3 Exemptions............................................................................................................ 617\u003cbr\u003e26.4 Valuation of Air Travel Agent Services (Valuation Rules) ............................ 619\u003cbr\u003e26.5 Judgments.............................................................................................................. 619\u003cbr\u003e27. Event, Brand Ambassador, Artist, etc., Services 620\u003cbr\u003e27.1 GST Rate ................................................................................................................ 620\u003cbr\u003e27.1.1 Admission to Events, films, etc. Related........................................... 620\u003cbr\u003e27.1.2 Clarification issued for Events, etc.15................................................ 624\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e27.1.3 Clarification on GST rate on admission to place\u003cbr\u003ehaving casino, etc., and otherwise ..................................................... 625\u003cbr\u003e27.2 Exemptions............................................................................................................ 625\u003cbr\u003e27.2.1 GST on payment of honorarium to guest anchors .......................... 628\u003cbr\u003e27.3 Place of Supply for Admission to Events (Both supplier and\u003cbr\u003erecipient are located in India)—Section 12(6) of IGST Act............................. 628\u003cbr\u003e27.3.1 Place of Supply of organisation of Events (Both supplier\u003cbr\u003eand recipient are located in India)—Section 12(7) of IGST Act.... 628\u003cbr\u003e27.3.1.1 Determination of Place of Supply in case of\u003cbr\u003eEvent, etc. in Multiple States\u003cbr\u003e[Section 12(7) of IGST Act]................................................ 628\u003cbr\u003e27.4 Place of Supply of organisation of or admission to Events (Either\u003cbr\u003esupplier or recipient are located in India)—Section 13(5) of IGST Act ........ 629\u003cbr\u003e27.4.1 Determination of Place of Supply in case of Event, etc. in\u003cbr\u003eMultiple States (Section 13(7) of IGST Act) ...................................... 629\u003cbr\u003e28. Restaurant, Hotel and Catering Services 630\u003cbr\u003e28.1 Restaurant Services—Entry 6(b) of Schedule II of CGST Act........................ 630\u003cbr\u003e28.2 Composition Levy................................................................................................ 631\u003cbr\u003e28.3 Place of Supply—Section 12 of IGST Act.......................................................... 631\u003cbr\u003e28.4 Place of Supply—Section 13 of IGST Act.......................................................... 631\u003cbr\u003e28.4.1 Hotel Accommodation services to SEZ are always\u003cbr\u003einter-State............................................................................................... 631\u003cbr\u003e28.5 GST Rates for Restaurant Services..................................................................... 632\u003cbr\u003e28.5.1 Restaurant Related Services................................................................ 632\u003cbr\u003e28.5.1.1 GST Rate on catering in Indian railways........................ 634\u003cbr\u003e28.5.1.2 GST Rate on Supply of food and beverage in\u003cbr\u003eCinema Hall........................................................................ 635\u003cbr\u003e28.5.2 Accommodation Services in Hotels, etc............................................ 635\u003cbr\u003e28.5.2.1 Declared Tariff.................................................................... 637\u003cbr\u003e28.5.2.2 Clarification in respect of accommodation in\u003cbr\u003eHotels, etc............................................................................ 639\u003cbr\u003e28.5.2.3 Clarification on accommodation services\u003cbr\u003eprovided by Air Force mess to its personnel................. 640\u003cbr\u003e28.5.2.4 Provision of food and beverage in cinema hall............. 640\u003cbr\u003e28.5.3 GST Rates on Outdoor Catering ........................................................ 641\u003cbr\u003e28.5.4 GST Rates on Food etc, supplied by IRCTC in Trains or at\u003cbr\u003ePlatforms................................................................................................ 643\u003cbr\u003e28.5.5 Clarification on GST Rate on Takeaway Services and Door\u003cbr\u003eDelivery Services .................................................................................. 644\u003cbr\u003e28.5.6 Clarification on GST Rate on Ice Cream supply by Ice\u003cbr\u003eCream Parlours..................................................................................... 644\u003cbr\u003e28.5.6.1 GST rate on supply of ice-cream by ice-cream\u003cbr\u003eparlours ............................................................................... 644\u003cbr\u003e28.6 Exemptions............................................................................................................ 644\u003cbr\u003e28.7 Reverse Charge on Electronic Commerce Operator for specified services .... 645\u003c\/p\u003e\n\u003cp\u003e28.7.1 Clarifications in relation to Restaurant services tax\u003cbr\u003eto be paid by E Commerce Judgments............................................. 646\u003cbr\u003e29. Works Contract 649\u003cbr\u003e29.1 Distinction between Contract for Works or Services and\u003cbr\u003eContract for Sales of Goods ............................................................................... 649\u003cbr\u003e29.2 Works Contract—Section 2(119) of CGST Act ................................................. 650\u003cbr\u003e29.2.1 Some Definitions .................................................................................. 651\u003cbr\u003e29.3 Works Contract: Whether Goods or Service? Schedule II of CGST Act.............653\u003cbr\u003e29.4 Input Credit—Section 17(5) of CGST Act......................................................... 653\u003cbr\u003e29.5 Place of Supply of Works Contract Service—Section 12 of IGST Act..........................654\u003cbr\u003e29.6 Place of Supply of Works Contract Service—Section 13 of IGST Act..........................654\u003cbr\u003e29.7 GST Rate on Works Contract Services .............................................................. 655\u003cbr\u003e29.7.1 Meaning of not taking input tax credit on goods or services ........ 669\u003cbr\u003e29.7.2 Value of Land and Total Amount...................................................... 669\u003cbr\u003e29.7.3 Government Authority Para 4(ix)...................................................... 670\u003cbr\u003e29.7.4 Government Entity Para 4(x).............................................................. 670\u003cbr\u003e29.7.5 Applicable GST Rate on construction of Ropeway ......................... 670\u003cbr\u003e29.8 Exemption ............................................................................................................ 670\u003cbr\u003e29.8.1 Original Works ..................................................................................... 671\u003cbr\u003e29.9 Works Services by Contractor to Government and Time of Supply ............ 672\u003cbr\u003e29.10 Valuation for Construction of Renewable Energy Projects............................ 673\u003cbr\u003e29.11 Judgments.............................................................................................................. 674\u003cbr\u003e30. Online Information Database Access or Retrieval Services 675\u003cbr\u003e30.1 What is online information and database access or retrieval services? .......... 675\u003cbr\u003e30.2 What will not constitute online information and database access ............... 676\u003cbr\u003eand retrieval services? ......................................................................................... 676\u003cbr\u003e30.3 Compulsory Registration—Section 24 of CGST Act....................................... 676\u003cbr\u003e30.4 Place of Supply of Services (Either Supplier or Recipient located\u003cbr\u003eoutside India)........................................................................................................ 677\u003cbr\u003e30.5 Place of Supply of Services (Both supplier and recipient located\u003cbr\u003ein India)—Section 12 of IGST ............................................................................. 679\u003cbr\u003e30.6 Exemptions............................................................................................................ 679\u003cbr\u003e30.7 Reverse Charge..................................................................................................... 681\u003cbr\u003e30.8 Service Tax Clarification...................................................................................... 681\u003cbr\u003e30.9 Some Important Clarifications ........................................................................... 681\u003cbr\u003e30.9.1 Examples of what could be or could not be OIDAR services..............681\u003cbr\u003e30.9.2 Indicative List of OIDAR Services ..................................................... 682\u003cbr\u003e30.9.2.1 Website supply, web-hosting, distance\u003cbr\u003emaintenance of programmes and equipment:............... 682\u003cbr\u003e30.9.2.2 Supply of software and updating thereof: ..................... 682\u003cbr\u003e30.9.2.3 Supply of images, text and information and\u003cbr\u003emaking available of databases: ........................................ 682\u003cbr\u003e30.9.2.4 Supply of music, films and games, including\u003cbr\u003egames of chance and gambling games, and of\u003cbr\u003epolitical, cultural, artistic, sporting ................................. 682\u003c\/p\u003e\n\u003cp\u003e30.9.2.5 Supply of Distance Teaching............................................ 683\u003cbr\u003e31 Electronic Commerce Operator and TCS 684\u003cbr\u003e31.1 Electronic Commerce Operator.......................................................................... 684\u003cbr\u003e31.2 Liability of ECS to pay GST ................................................................................ 686\u003cbr\u003e31.2.1 Clarifications in relation to Restaurant services tax to be\u003cbr\u003epaid by E Commerce ........................................................................... 689\u003cbr\u003e31.3 E-Commerce Operators Not Required To Reverse ITC ................................. 692\u003cbr\u003e31.4 Tax Collected at Source (TCS)—Section 52 of CGST Act ............................... 692\u003cbr\u003e31.5 Registration Requirements – Section 24 of CGST Act..................................... 695\u003cbr\u003e31.6 Procedure to be followed by ECS allowing persons\u003cbr\u003e(exempted from obtaining registration) supplying\u003cbr\u003egoods through ECS .............................................................................................. 696\u003cbr\u003e31.7 Procedure to be followed by ECS allowing persons under\u003cbr\u003eComposition Scheme supplying goods through ECS.................................... 696\u003cbr\u003e31.8 Penal Provisions – Section 122(1B) .................................................................... 697\u003cbr\u003e31.9 Judgements............................................................................................................ 697\u003cbr\u003e32. Supply of Second hand Goods and Vehicles 698\u003cbr\u003e32.1 Supply of Old Goods by Individual is not Subject to GST............................. 698\u003cbr\u003e32.2 Margin Scheme - Sale of Second Hand Goods—Rule 32(5)........................... 698\u003cbr\u003e32.3 Exemption from Reverse Charge on Purchase of Second Hand Goods ...... 699\u003cbr\u003e32.4 Exemption from Compensation Cess to dealers operating under\u003cbr\u003eMargin Scheme ..................................................................................................... 699\u003cbr\u003e32.5 GST Rate on Supply of Second Hand Vehicles................................................ 700\u003cbr\u003e32.6 Concessional Rate on Supply of Specific Second Hand Vehicles.................. 701\u003cbr\u003e32.7 Reverse Charge..................................................................................................... 702\u003cbr\u003e32.7.1 Supply of Used, Confiscated, Waste and Scrap by\u003cbr\u003eGovernment, etc. to Registered Person............................................. 702\u003cbr\u003e32.8 Judgments.............................................................................................................. 702\u003cbr\u003e33. Registration 703\u003cbr\u003e33.1 Registration—Section 22 of CGST Act .............................................................. 703\u003cbr\u003e33.1.1 Prescribed Documents for Obtaining\/Amending\u003cbr\u003eGST Registration................................................................................... 709\u003cbr\u003e33.1.1.1 Prescribed documents for Constitution of\u003cbr\u003eBusiness............................................................................... 711\u003cbr\u003e33.1.1.2 Prohibiting seeking documents on the basis\u003cbr\u003eof presumptions ................................................................. 711\u003cbr\u003e33.1.1.3 Processing of Registration Application .......................... 711\u003cbr\u003e33.1.1.4 Cases where officer may seek clarification\/information\/\u003cbr\u003edocuments:.......................................................................... 711\u003cbr\u003e33.1.1.5 Replies by the taxpayer..................................................... 712\u003cbr\u003e33.1.1.6 No irrelevant queries by the officer ................................ 712\u003cbr\u003e33.1.1.7 Physical Verification of Premises .................................... 712\u003cbr\u003e33.1.2 Grant of Registration Electronically .................................................. 713\u003cbr\u003e33.1.3 Simplified Registration for Tax Payment upto\u003cbr\u003eRs. 2.5 Lacs per month......................................................................... 713\u003c\/p\u003e\n\u003cp\u003e33.1.4 Credit Transfer on Obtaining Separate Registration for\u003cbr\u003eMultiple Places of Business within State\u003cbr\u003e(Rule 41A of CGST Rules w.e.f. 01.02.2019) ..................................... 715\u003cbr\u003e33.1.5 Mandatory Furnishing of Bank Account\u003cbr\u003e(Rule 10A of CGST Rules)................................................................... 715\u003cbr\u003e33.1.5.1 Bank account to be linked with PAN of the\u003cbr\u003eregistered person ............................................................... 716\u003c\/p\u003e\n\u003cp\u003e33.2 Person not Requiring Registration—Section 23 of CGST Act\u003cbr\u003eFrom 01.10.2023 by Finance Act, 20238 with retrospective\u003cbr\u003eeffect from 01.07.2017........................................................................................... 716\u003cbr\u003e33.2.1 Movement of Goods on Approval Basis........................................... 722\u003cbr\u003e33.2.2 Clarification in respect of non-registration by small service\u003cbr\u003eprovider providing services through E-Commerce ........................ 722\u003cbr\u003e33.3 Cases requiring Compulsory Registration—Section 24 of CGST Act .......... 722\u003cbr\u003e33.3.1 Section 24 is a Mandatory Provision ................................................ 723\u003cbr\u003e33.4 Special provisions relating to casual taxable and non-resident\u003cbr\u003etaxable person — Section 27 of CGST Act........................................................ 724\u003cbr\u003e33.4.1 Special Provision as to Enrolment of Warehouse\u003cbr\u003eOperator and Transporters (Rule 58) ................................................ 724\u003cbr\u003e33.4.2 Special procedure for registration, etc. of transporter\u003cbr\u003egodown for storing goods.................................................................. 725\u003cbr\u003e33.4.3 Special Registration Procedure for Corporates undergoing\u003cbr\u003eResolution Procedure........................................................................... 726\u003cbr\u003e33.4.4 Mandatory Registration for supplier of online gaming\u003cbr\u003eservices from outside India (Section 14A of IGST Act, 2017)......... 727\u003cbr\u003e33.4.4.1 Consequences of not obtaining mandatory\u003cbr\u003eregistration (Section 14A(3) of IGST Act)....................... 727\u003cbr\u003e33.4.5 Temporary Identification Number (Rule 16A) ................................ 727\u003cbr\u003e33.5 AADHAAR Based Authentications For New and Existing\u003cbr\u003eRegistrations (Section 22 of CGST Act, 2017)................................................... 728\u003cbr\u003e33.5.1 Deemed Approval of Registration Application............................... 729\u003cbr\u003e33.5.2 AADHAAR Validation For Registered Taxable Persons\u003cbr\u003e(section 25(6A) of CGST Act, 2017).................................................... 730\u003cbr\u003e33.5.2.1 Mandatory AADHAAR authentication of\u003cbr\u003ealready registered persons in specified cases ............. 730\u003cbr\u003e33.5.2.2 Exceptions to AADHAAR authentication of\u003cbr\u003ealready registered persons (w.e.f. 24.09.2021)............... 731\u003c\/p\u003e\n\u003cp\u003e33.5.3 Mandatory declaration of PAN and State of\u003cbr\u003eApplicant (Rule 8(1) of CGST Rules)................................................. 731\u003cbr\u003e33.5.4 Separate registration for ISD (Rule 8(1) of CGST Rules)................ 731\u003cbr\u003e33.5.5 Physical Verification of Business Premises (Rule 25)...................... 731\u003cbr\u003e33.5.6 Physical verification at facilitation centre in case of certain\u003cbr\u003eassessees (W.E.F. 01.02.2025 vide Notification\u003cbr\u003eNo. 09\/2025-Central Tax, dated 01.02.2025 ..................................... 732\u003cbr\u003e33.6 Amendment to and Cancellation or Suspension and Revocation of\u003cbr\u003ecancellation of registration — Sections 28, 29 \u0026amp; 30 of CGST Act.................. 733\u003cbr\u003e33.6.1 Procedure for Extension of time for filing revocation\u003cbr\u003eapplication............................................................................................. 737\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e33.6.2 Relaxation in Revocation of Cancelled Registrations ..................... 738\u003cbr\u003e33.6.2.1 Who can file the revocation application\u003cbr\u003eunder Amnesty Scheme? .................................................. 738\u003cbr\u003e33.6.2.2 Further extensions by Commissioner for\u003cbr\u003erevocation application relating to\u003cbr\u003eAmnesty Scheme................................................................ 739\u003cbr\u003e33.6.2.3 Further relaxation for revocation of registration\u003cbr\u003eapplication in specific cases.............................................. 739\u003cbr\u003e33.6.2.4 ITC availment by persons whose registration\u003cbr\u003ecancellation has been revoked ......................................... 739\u003cbr\u003e33.7 Forms under Registration (Registration Rules) ............................................... 740\u003cbr\u003e33.8 Process Flow Under Registration (Rules)......................................................... 742\u003cbr\u003e33.8.1 Migration of Person Registered Under the Existing Law............... 742\u003cbr\u003e33.8.1.1 Surrender of Registration by Migrated Taxpayer......... 743\u003cbr\u003e33.8.1.2 Special Procedure of Registration for Persons Who\u003cbr\u003eReceived only Provisional Identification Number\u003cbr\u003e(PID) till 31.12.2017............................................................ 743\u003cbr\u003e33.8.2 Registration Procedure in General..................................................... 743\u003cbr\u003e33.8.2.1 Mandatory Furnishing of Bank Account\u003cbr\u003e(Rule 10A of CGST Rules)................................................. 745\u003cbr\u003e33.8.2.2 Mandatory Verfication Through AADHAAR............... 745\u003cbr\u003e33.8.3 Casual Taxable Person......................................................................... 746\u003cbr\u003e33.8.4 Non-resident Taxable Person ............................................................ 747\u003cbr\u003e33.8.4.1 Difference between Casual Taxable Person and\u003cbr\u003eNon-resident Taxable Person......................................... 747\u003cbr\u003e33.8.4.2 Validity Period of the Registration Certificate\u003cbr\u003eIssued to a Casual Taxable Person and\u003cbr\u003eNon-Resident Taxable person......................................... 748\u003cbr\u003e33.8.5 Person Liable to Deduct Tax at Source.............................................. 748\u003cbr\u003e33.8.6 Person supplying Online Information \u0026amp; Data Base\u003cbr\u003eAccess or Retrieval service from a place outside India\u003cbr\u003eto a non-taxable online recipient........................................................ 749\u003cbr\u003e33.8.6.1 Person supplying online money gaming from\u003cbr\u003ea place outside India to a person in India ...................... 749\u003cbr\u003e33.8.7 Suo Moto Registration by Proper Officer ......................................... 749\u003cbr\u003e33.8.8 Unique Identification Number to Certain Special Entities............. 749\u003cbr\u003e33.8.9 Amendment to Registration ............................................................... 750\u003cbr\u003e33.8.9.1 Effective Date of Amendment to\u003cbr\u003eRegistration (Rule 19)........................................................ 751\u003c\/p\u003e\n\u003cp\u003e33.8.10 Cancellation of Registration (On Application Made by\u003cbr\u003eRegistered Person)................................................................................ 751\u003cbr\u003e33.8.11 Cancellation of Registration by Proper Officer Suo Moto ............... 752\u003cbr\u003e33.8.12 Revocation of Cancellation of Registration ...................................... 753\u003cbr\u003e33.8.13 Goods \u0026amp; Services Tax Practitioner .................................................... 754\u003cbr\u003e33.8.13.1 Flow Chart Depicting Enrolment of\u003cbr\u003eGST Practitioner................................................................. 756\u003cbr\u003e33.8.14 Miscellaneous ....................................................................................... 757\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e33.9 Modes of Authentication (Rule 26).................................................................... 757\u003cbr\u003e34. Payment of Tax, Interest, TDS \u0026amp; TCS 760\u003cbr\u003e34.1 Payment of Tax, Interest, etc. —Section 49 of CGST Act................................ 760\u003cbr\u003e34.1.1 Utilisation of input credit.................................................................... 762\u003cbr\u003e34.1.2 Inter-head Transfer of Tax, Interest, Penalty, Fee or any other\u003cbr\u003eAmount in Cash ledger [Rule 67 (13) of CGST Rules].................... 762\u003cbr\u003e34.1.3 Restriction on ITC Utilisation on specified Taxpayers for\u003cbr\u003eTax Payment (Rule 86B) ...................................................................... 763\u003cbr\u003e34.2 Interest —Section 50............................................................................................. 763\u003cbr\u003e34.2.1 Interest Payable only on utilization of wrongly\u003cbr\u003eavailed ITC Section 50(3)..................................................................... 764\u003cbr\u003e34.2.2 Lower Interest in COVID 19(I) Conditions....................................... 765\u003cbr\u003e34.2.2.1 Lower Interest in COVID 19 (II) Conditions.................. 768\u003cbr\u003e34.2.3 Non-payment of Interest on Liability Arising Due to\u003cbr\u003eLate Filing of Returns (Section 50)..................................................... 770\u003cbr\u003e34.2.4 Interest Applicable Only on Net Cash Liability .............................. 770\u003cbr\u003e34.2.4.1 Interest Applicable on Net Cash Liability\u003cbr\u003eRetrospectively from 01.07.2017 ...................................... 770\u003cbr\u003e34.2.4.2 No interest on amount lying in Electronic\u003cbr\u003eCash Ledger (Valid from 10.07.2024).............................. 770\u003c\/p\u003e\n\u003cp\u003e34.2.5 Prescribing procedure for calculation of interest\u003cbr\u003eunder Section 50 ................................................................................... 771\u003cbr\u003e34.2.5.1 Calculation of interest on wrong availment\u003cbr\u003eand reversal of IGST.......................................................... 771\u003cbr\u003e34.3 Interest Related Amnesty Scheme ..................................................................... 772\u003cbr\u003e34.3.1 Waiver of Interest and Penalty Pertaining to 01.07.2017\u003cbr\u003etill 31.03.2020 (Section 128A) .............................................................. 772\u003cbr\u003e34.4 Tax Deduction at Source (TDS)—Section 51 of CGST Act............................. 776\u003cbr\u003e34.4.1 CGST Exemption on Supplies to TDS Deductor in\u003cbr\u003eSpecified Circumstances...................................................................... 777\u003cbr\u003e34.4.2 Date from which the TDS Provisions are Effective? ....................... 778\u003cbr\u003e34.4.3 Exemption From TDS provisions....................................................... 778\u003cbr\u003e34.4.4 TDS on Scrap (w.e.f. 10. 10.2024)........................................................ 779\u003cbr\u003e34.4.5 Judgments.............................................................................................. 780\u003cbr\u003e34.5 Tax Collected at Source (TCS)—Section 52 of CGST Act ............................... 780\u003cbr\u003e34.5.1 Date from which TCS Provisions are Effective? .............................. 782\u003cbr\u003e34.5.2 Clarification on TCS Collection by Tea Board.................................. 782\u003cbr\u003e34.5.3 Clarification on TCS in case of more than one Electronic\u003cbr\u003eCommerce Operators (ECOs) in a transaction................................. 782\u003cbr\u003e34.5.4 GST Flier................................................................................................ 784\u003cbr\u003e34.6 Tax Payment Procedures (Payment of Tax Rules 26) ..................................... 785\u003cbr\u003e34.6.1 Electronic Tax Liability Register ........................................................ 785\u003cbr\u003e34.6.1.1 CBIC Flyer on Electronic Liability Register................... 786\u003cbr\u003e34.6.2 Electronic Credit Ledger ..................................................................... 787\u003cbr\u003e34.6.2.1 CBIC Flyer on Credit Ledger ........................................... 787\u003cbr\u003e34.6.3 Electronic cash Ledger......................................................................... 788\u003c\/p\u003e\n\u003cp\u003e34.6.3.1 CBIC Flyer on Cash Ledger.............................................. 789\u003cbr\u003e34.6.3.2 Transfer of balance in Electronic Cash\u003cbr\u003eLedger between GSTINs under same PAN ................... 790\u003cbr\u003e34.7 Utilisation of amount in cash ledger and credit ledger.................................. 790\u003cbr\u003e34.8 Form Index for Payment of Tax ......................................................................... 791\u003cbr\u003e35. Tax Invoice, Credit Notes \u0026amp; Debit Notes 792\u003cbr\u003e35.1 Issue of Tax invoice—Section 31 of CGST Act................................................. 792\u003cbr\u003e35.1.1 Types of Invoices.................................................................................. 792\u003cbr\u003e35.1.2 Timelines for issuance of Invoices ..................................................... 793\u003cbr\u003e35.1.3 Tax Invoice—General Requirement .................................................. 795\u003cbr\u003e35.1.4 Revised Invoice..................................................................................... 797\u003cbr\u003e35.1.5 Bill of Supply and Bill of Supply-Cum-Invoice ............................... 798\u003cbr\u003e35.1.6 Receipt Voucher.................................................................................... 799\u003cbr\u003e35.1.7 Refund Voucher.................................................................................... 799\u003cbr\u003e35.1.8 Payment Voucher (Reverse Charge) ................................................. 800\u003cbr\u003e35.1.9 Input Service Distributor..................................................................... 800\u003cbr\u003e35.1.9.1 Invoice to be issued by Taxpayer to its ISD................... 801\u003cbr\u003e35.1.10 Banks\/NBFC\/Insurance ..................................................................... 802\u003cbr\u003e35.1.11 Goods Transport and Passenger Transport...................................... 802\u003cbr\u003e35.1.12 Completely\/Semi Knocked Down or in Batches or Lots ............... 802\u003cbr\u003e35.1.13 Specific Cases for Transportation of Goods without issue\u003cbr\u003eof Invoice ............................................................................................... 802\u003cbr\u003e35.1.14 Movement of Goods on Approval Basis........................................... 803\u003cbr\u003e35.1.15 Creation of Challan in Job Work........................................................ 803\u003cbr\u003e35.1.16 Mandatory Recording of State of Unregistered Recipient\u003cbr\u003ein case of Online Services to Unregistered Service Recipients ...... 804\u003cbr\u003e35.2 E-Invoice ................................................................................................................ 804\u003cbr\u003e35.2.1 What is E-invoice.................................................................................. 804\u003cbr\u003e35.2.2 Format of E-Invoice.............................................................................. 805\u003cbr\u003e35.2.3 Objective of introduction of E-Invoices............................................. 805\u003cbr\u003e35.2.4 Interfaces in Generation of E-Invoice ................................................ 805\u003cbr\u003e35.2.5 Portals for Generation of E-Invoice (IRN) ........................................ 805\u003cbr\u003e35.2.6 Documents for Which E Invoice has to be generated ..................... 805\u003cbr\u003e35.2.6.1 Obligation of Suppliers ..................................................... 805\u003cbr\u003e35.2.7 Format of IRN ....................................................................................... 805\u003cbr\u003e35.2.8 Mandatory Fields in an E-Invoice...................................................... 806\u003cbr\u003e35.2.9 Whether QR Code is mandatory to be included in E-invoice? ......... 806\u003cbr\u003e35.2.10 Notified persons to issue E-Invoice..................................................... 806\u003cbr\u003e35.2.11 E-Invoice Not Applicable For Following Persons............................ 807\u003cbr\u003e35.2.11.1 Declaration on Tax- Invoice in specified cases .............. 807\u003cbr\u003e35.2.11.2 Whether exemption from E-invoice is service specific?............807\u003cbr\u003e35.2.12 E-invoice not to be issued in Duplicate or Triplicate ...................... 808\u003cbr\u003e35.2.13 E-invoice not to be issued for below supplies.................................. 808\u003cbr\u003e35.2.14 Clarification on E-invoice for invoices to be issued to\u003cbr\u003eGovernment Department etc., registered due to TDS\u003cbr\u003ededuction only...................................................................................... 808\u003c\/p\u003e\n\u003cp\u003e35.3 Mandatory mention of Dynamic QR Code on Specified B2C\u003cbr\u003eTax Invoices........................................................................................................... 808\u003cbr\u003e35.3.1 Clarifications Issued For Dynamic Quick Response Code............. 808\u003cbr\u003e35.3.2 Dynamic Quick Response (QR) Code for supplies\u003cbr\u003enot qualifying as exports .................................................................... 811\u003cbr\u003e35.4 Consolidated Invoice or No Invoice.................................................................. 811\u003cbr\u003e35.5 Bar on Unauthorised Collection of Tax—Section 32 of CGST Act................ 812\u003cbr\u003e35.6 Credit Note \u0026amp; Debit Note—Section 32 of CGST Act ...................................... 812\u003cbr\u003e35.6.1 Credit Notes (Section 34)..................................................................... 813\u003cbr\u003e35.6.1.2 Reducing Output Liability by Suppliers on\u003cbr\u003eIssue of Credit Notes ......................................................... 813\u003c\/p\u003e\n\u003cp\u003e35.7 Documents to accompany during Transportation of\u003cbr\u003eGoods (Rule 55A) ................................................................................................. 814\u003cbr\u003e35.8 Procedure for Return of Material....................................................................... 814\u003cbr\u003e35.9 CBIC Flyer on Tax Invoice .................................................................................. 815\u003cbr\u003e35.9.1 Importance of tax invoice under GST ............................................... 815\u003cbr\u003e35.9.2 Revised Invoice..................................................................................... 816\u003cbr\u003e35.9.3 Issue of invoice in case, where supply of service\u003cbr\u003eceases under a contract before completion of supply..................... 816\u003cbr\u003e35.9.4 Sale on approval basis ......................................................................... 816\u003cbr\u003e35.9.5 Amount of tax to be indicated in invoice.......................................... 816\u003cbr\u003e35.10 Some important Clarifications............................................................................ 816\u003cbr\u003e36. Returns\u003cbr\u003eEASING OUT OF COMPLIANCE BURDEN : 27th GST COUNCIL MEETING 818\u003cbr\u003e36.1 New Return Filing System.................................................................................. 818\u003cbr\u003e36.2 Furnishing of Returns.......................................................................................... 818\u003cbr\u003e36.3 Contents of Form GSTR-1 Return (Rule 59) ..................................................... 820\u003cbr\u003e36.3.1 Restriction on Filing of Form GSTR-1 (Rule 59) .............................. 820\u003cbr\u003e36.3.2 Rectification of omissions or errors in Form GSTR-1\u003cbr\u003e(Section 37 of CGST Act, 2017) ........................................................... 821\u003cbr\u003e36.3.3 Outer Limit for Filing Form GSTR-1 ................................................. 821\u003cbr\u003e36.3.3.1 Return in Form GSTR-1A for amending Form\u003cbr\u003eGSTR-1 (applicable from 10.07.2024).............................. 821\u003cbr\u003e36.3.3.2 Lowering threshold for reporting B2C Large in\u003cbr\u003eGSTR-1 (applicable from 10.07.2024).............................. 822\u003cbr\u003e36.4 Contents of Invoice Furnishing Facility (IFF) (Rule 59).................................. 822\u003cbr\u003e36.5 Inward Supplies Details : Section 38 and Rule 60 .......................................... 822\u003cbr\u003e36.5.1 Difference between Form GSTR-2A and Form GSTR-2B............... 823\u003cbr\u003e36.5.2 Form GSTR-2A and Form GSTR-3B mismatch for FY 2017-18\u003cbr\u003eand 2018-19................................................................................................................824\u003cbr\u003e36.5.3 Clarification on dealing with differences in ITC as\u003cbr\u003ementioned in Form GSTR-3B and that in Form GSTR-2A ............. 825\u003c\/p\u003e\n\u003cp\u003e36.6 Quarterly Return Monthly Payment Scheme – Proviso to Section\u003cbr\u003e39(1) and Rules 59, 60 and 61.............................................................................. 826\u003cbr\u003e36.6.1 Eligibility for the Scheme .................................................................... 826\u003cbr\u003e36.6.2 QRMP Scheme is GSTIN wise............................................................ 827\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e36.6.3 How to opt for OR opt out of the Scheme ........................................ 827\u003cbr\u003e36.6.3.1 Default For First Quarter of QRMP................................. 827\u003cbr\u003e36.6.3.2 Opting for QRMP............................................................... 827\u003cbr\u003e36.6.3.3 Opting out of QRMP ......................................................... 827\u003cbr\u003e36.6.4 Filing of outward Supplies Return by QRMP.................................. 827\u003cbr\u003e36.6.4.1 Invoice Furnishing Facility (IFF) ..................................... 828\u003cbr\u003e36.6.5 Monthly Tax Payment by QRMP....................................................... 828\u003cbr\u003e36.6.5.1 Fixed Sum Method ............................................................ 829\u003cbr\u003e36.6.5.1.1 Interest liability under Fixed Sum Method.... 829\u003cbr\u003e36.6.5.1.2 Late Fee for delay in payment of deposit... 829\u003cbr\u003e36.6.5.2 Self-Assessment Method................................................... 829\u003cbr\u003e36.6.5.2.1 Interest liability under Self-assessment\u003cbr\u003eMethod............................................................. 829\u003cbr\u003e36.6.5.2.2 Late Fee for delay in payment of deposit......830\u003cbr\u003e36.6.6 Quarterly Form GSTR-3B by QRMP ................................................. 830\u003cbr\u003e36.7 NIL Form GSTR-3B Filing Through SMS ......................................................... 830\u003cbr\u003e36.8 Specifying return in Form GSTR-3B as return to be filed under Section 39.....830\u003cbr\u003e36.8.1 How to take care of differences between Form\u003cbr\u003eGSTR-3B and Form GSTR-1? .............................................................. 831\u003cbr\u003e36.8.2 System based reconciliation between Form GSTR-3B and\u003cbr\u003eGSTR-1\/ GSTR-2 .................................................................................. 832\u003cbr\u003e36.8.3 Mismatches in Forms GSTR-3B and GSTR-1 and\u003cbr\u003econsequential tax payments................................................................ 833\u003cbr\u003e36.8.3.1 Intimation of difference of liability in Forms\u003cbr\u003eGSTR-1 and GSTR-3B (Rule 88C).................................... 833\u003c\/p\u003e\n\u003cp\u003e36.8.4 Rectification of any omission or Error in Form\u003cbr\u003eGSTR-3B: Section 39(9) ....................................................................... 834\u003cbr\u003e36.8.5 Restriction in filing of Form GSTR-3B............................................... 834\u003cbr\u003e36.8.6 Outer Limit for Filing GSTR-3B ......................................................... 834\u003cbr\u003e36.8.7 Amendment to Return in Form GSTR-3B......................................... 835\u003cbr\u003e36.8.7.1 Clarifications in relation to amended Form GSTR-3B.. 835\u003cbr\u003e36.8.8 Reclaim Ledger for Section 16(4)........................................................ 836\u003cbr\u003e36.9 First Return—Section 40...................................................................................... 837\u003cbr\u003e36.10 Annual Return—Section 44 ................................................................................ 837\u003cbr\u003e36.10.1 Annual Return from 01.08.2021 by Finance Act, 2021 .................... 838\u003cbr\u003e36.10.2 Optional Annual return (GSTR-9) and Reconciliation\u003cbr\u003eStatement (Form GSTR-9C) For Eligible Persons ............................ 839\u003cbr\u003e36.10.3 Non-Filing of Form GSTR-9C by Foreign\u003cbr\u003eAirline Companies ............................................................................... 839\u003cbr\u003e36.10.4 Abolition of CA Certification of Form GSTR-9C by\u003cbr\u003eFinance Act, 2021.................................................................................. 839\u003cbr\u003e36.10.5 Outer Limit for Filing Form GSTR-9 ................................................. 839\u003cbr\u003e36.11 Final Return—Section 45..................................................................................... 840\u003cbr\u003e36.12 Fee for Late Filing—Section 47........................................................................... 840\u003cbr\u003e36.12.1 Reduced Late Filing Fee (w.e.f. 01.06.2021)...................................... 840\u003cbr\u003e36.12.1.1 Reduced fines for late filings (Till 31.05.2021) ............... 842\u003c\/p\u003e\n\u003cp\u003eCONTENTS xlv\u003cbr\u003e36.12.2 General Amnesty For Late Filing of Returns For Past Periods...... 842\u003cbr\u003e36.12.2.1 Late filing of Form GSTR-4 return for past periods...... 842\u003cbr\u003e36.12.2.2 Reduced Late Filing Fee for Annual Return for\u003cbr\u003ePast periods and from FY 2022-23................................... 843\u003cbr\u003e36.12.2.3 Reduced Late Filing Fee for Final Return in\u003cbr\u003eForm GSTR-10 .................................................................... 843\u003cbr\u003e36.13 Return Rules (List of Forms) ............................................................................ 843\u003cbr\u003e36.14 Online Information and Database Access or Retrieval Services (OIDAR) .. 844\u003cbr\u003e36.15 Form and Manner of Submission of Return by Non-resident\u003cbr\u003eTaxable Person (Monthly Returns).................................................................... 844\u003cbr\u003e36.16 Form and Manner of Submission of Return by ISD (Monthly)..................... 844\u003cbr\u003e36.17 Form and Manner of Submission of Return by a Person Required\u003cbr\u003eto Deduct Tax at Source (Monthly).................................................................... 845\u003cbr\u003e36.18 Other Returns........................................................................................................ 845\u003cbr\u003e36.18.1 Rectification of any omission or Error in Form\u003cbr\u003eGSTR-8: Section 52(6) .......................................................................... 845\u003cbr\u003e36.18.2 Outer Limit for Filing Form GSTR-8 ................................................. 845\u003cbr\u003e36.18.3 Time limit for filing Form GSTR-04 (Valid from 10.07.2024)......... 846\u003cbr\u003e36.19 Person Having Unique Identification Number................................................ 846\u003cbr\u003e36.19.1 Returns to be filed by UN Entities ..................................................... 846\u003cbr\u003e36.20 Returns to be filed by OIDAR and Online Money Gaming Suppliers located\u003cbr\u003eOutside India to persons in India (Rule 64)...................................................... 846\u003cbr\u003e36.21 Judgments.............................................................................................................. 846\u003cbr\u003e37. Import, Export and Supplies To Sez 848\u003cbr\u003e37.1 Export and Import of Goods and Services ....................................................... 848\u003cbr\u003e37.1.1 Export of Services Through a Third Party........................................ 851\u003cbr\u003e37.1.2 Difference Between Exempted Supplies and Zero\u003cbr\u003eRated Supplies ...................................................................................... 851\u003cbr\u003e37.1.3 Supply of Goods by Duty Free Shops ............................................... 852\u003cbr\u003e37.1.4 Taxability of short-term accommodation services to SEZ\u003cbr\u003edeveloper or unit.................................................................................. 852\u003cbr\u003e37.1.5 Export condition of “Establishments of a Distinct Person” ........... 853\u003cbr\u003e37.2 Duties on Import of Goods and Services .......................................................... 854\u003cbr\u003e37.3 Import of Goods ................................................................................................... 854\u003cbr\u003e37.3.1 Duty Calculation .................................................................................. 854\u003cbr\u003e37.3.2 Change in the Import Procedures...................................................... 855\u003cbr\u003e37.3.2.1 Import Export Code (IEC) ................................................ 855\u003cbr\u003e37.3.2.2 Bill of Entry Regulations and Format ............................. 855\u003cbr\u003e37.3.2.3 Import under Export Promotion Schemes and\u003cbr\u003eDuty Payment through EXIM Scrips ............................ 856\u003cbr\u003e37.3.2.4 IGST on Import of Goods by EOUs and SEZ................. 856\u003cbr\u003e37.3.2.5 IGST on Import of Services by SEZ................................. 856\u003cbr\u003e37.3.2.6 Project Imports ................................................................... 856\u003cbr\u003e37.3.2.7 Baggage ............................................................................... 856\u003cbr\u003e37.3.2.8 Input Tax Credit................................................................. 856\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e37.3.3 Supply on High Seas basis and Sale of Warehoused Goods,\u003cbr\u003ebefore Clearance, are not Supply (Schedule III to CGST Act).......... 857\u003cbr\u003e37.4 Export of Goods or Services................................................................................ 857\u003cbr\u003e37.4.1 Drawback............................................................................................... 857\u003cbr\u003e37.4.2 Refund under GST ............................................................................... 857\u003cbr\u003e37.4.2.1 Option 1: Refund on Exports Under Bond or\u003cbr\u003eLetter of Undertaking (LUT) (Refund Rules) .............. 859\u003cbr\u003e37.4.2.1.1 Online Filing of LUT for FY 2018-19\u003cbr\u003eand onwards ................................................... 862\u003cbr\u003e37.4.2.1.2 Requirement of filing of LUT\/Bond in\u003cbr\u003ecase of export of exempted supplies ........... 863\u003cbr\u003e37.4.2.1.3 Availability of refund of IGST paid on\u003cbr\u003enon-receipt of consideration in time for\u003cbr\u003eexports ............................................................. 863\u003c\/p\u003e\n\u003cp\u003e37.4.2.2 Option 2: Refund of IGST Paid on Export of\u003cbr\u003eGoods (Refund Rules)....................................................... 864\u003cbr\u003e37.4.2.2.1 Refund of IGST paid on upward\u003cbr\u003erevision of prices post export of goods ..... 865\u003cbr\u003e37.4.2.2.2 Persons or goods which can export\/\u003cbr\u003esupply to SEZ on payment of IGST and\u003cbr\u003eseek refund of IGST so paid\u003cbr\u003e(Section 16 of IGST Act) ................................ 868\u003cbr\u003e37.5 Export of Services................................................................................................. 869\u003cbr\u003e37.5.1 Clarifications on Exports to Nepal and Bhutan............................... 870\u003cbr\u003e37.6 Supplies to SEZ Unit or Developer.................................................................... 870\u003cbr\u003e37.6.1 Exemption on Import of Services by SEZ Unit or Developer........ 870\u003cbr\u003e37.6.2 Exemption on Import of Goods by SEZ Unit or Developer........... 870\u003cbr\u003e37.6.3 Persons or goods which can export\/supply to SEZ on\u003cbr\u003epayment of IGST and seek refund of IGST so paid\u003cbr\u003e(Section 16 of IGST Act)....................................................................... 871\u003cbr\u003e37.7 Concessional Rate to Trader Exporters for Procurement of Goods.............. 871\u003cbr\u003e37.8 CBIC Clarification on Certain Import Transactions........................................ 873\u003cbr\u003e37.8.1 Import as Baggage................................................................................ 873\u003cbr\u003e37.8.2 Import of Goods by 100% EOU’s and SEZs ..................................... 873\u003cbr\u003e37.8.3 Input tax Credit of Integrated Tax..................................................... 874\u003cbr\u003e37.8.4 Import of Services................................................................................. 874\u003cbr\u003e38. Refunds 876\u003cbr\u003e38.1 Kinds of Refunds and General Points—Section 54 of CGST Act .................. 876\u003cbr\u003e38.1.1 Relevant Date ..................................................................................... 877\u003cbr\u003e38.1.1.1 Extension of Time Limit for Filing Refund Claim......... 878\u003cbr\u003e38.1.2 Kinds of Refund Claims that can be Filed by Form RFD-01.......... 878\u003cbr\u003e38.1.3 Jurisdiction for Filing the Refund Claim........................................... 879\u003cbr\u003e38.1.4 Steps in Refund Claim Processing ..................................................... 879\u003cbr\u003e38.1.4.1 Facility of Withdrawal of Refund Claim........................ 879\u003cbr\u003e38.1.5 Pre-requisites, Periodicity and Procedure of Filing the\u003cbr\u003eRefund Claims ...................................................................................... 880\u003c\/p\u003e\n\u003cp\u003e38.1.5.1 Mandatory AADHAAR authentication of\u003cbr\u003ealready registered persons seeking refunds ................881\u003cbr\u003e38.1.6 Drawbacks and Refund Claims.......................................................... 882\u003cbr\u003e38.1.7 Special Dispensation of Zero-Rated Supplies of\u003cbr\u003eServices with Payment of GST ........................................................... 882\u003cbr\u003e38.1.8 Whether realization proof is required for refund\u003cbr\u003eof export of goods?............................................................................... 882\u003cbr\u003e38.1.9 Refund Filing Process where inadvertently NIL\u003cbr\u003eRefund has Already Been Filed.......................................................... 883\u003cbr\u003e38.1.10 Refund claim by ISD and Non-Resident Taxable Person............... 883\u003cbr\u003e38.1.10.1 Time of claiming refund by Non-Resident\u003cbr\u003eTaxable Person (Rule 89)................................................... 883\u003c\/p\u003e\n\u003cp\u003e38.1.11 Refund of Compensation Cess when final\u003cbr\u003eproduct is not leviable to Cess........................................................... 884\u003cbr\u003e38.2 Refund of Unutilised Input Tax Credit—Section 54(3) of CGST Act ........... 884\u003cbr\u003e38.2.1 Supplies of Services on which Refund is not Allowed................... 885\u003cbr\u003e38.2.2 Eligibility of Refund of accumulated ITC in case of\u003cbr\u003eExport Goods attracting Nil rate of Export Duty ............................ 885\u003cbr\u003e38.3 Inverted Duty Refunds........................................................................................ 885\u003cbr\u003e38.3.1 Supplies of Goods on which Refund is not Allowed\u003cbr\u003e(Inverted Duty)..................................................................................... 885\u003cbr\u003e38.3.2 How to reverse the input credit for intervening period? ............... 888\u003cbr\u003e38.3.3 Filing of refund claim by persons who have not reversed the lapsed\u003cbr\u003ecredit till prescribed date .................................................................... 888\u003cbr\u003e38.3.4 Refund of input credit allowed on export of specified items ........ 889\u003cbr\u003e38.3.5 Restriction on granting refund of CESS due to inverted\u003cbr\u003eduty structure ....................................................................................... 889\u003cbr\u003e38.3.6 Clarifications Relating to Refund Arising on Account of\u003cbr\u003eInverted Duty........................................................................................ 889\u003cbr\u003e38.3.7 Calculation of Refund Amount For Inverted Duty\u003cbr\u003eStructure Illustration............................................................................ 890\u003cbr\u003e38.3.8 Reduction of GST Rate on a goods will not result in\u003cbr\u003eRefund on Account of Inverted Duty Structure .............................. 891\u003cbr\u003e38.3.8.1 Inverted Tax Refund owing to concessional\u003cbr\u003elower rate ............................................................................ 891\u003cbr\u003e38.3.9 Provisional Refund in case of Inverted Tax Structure .................... 891\u003cbr\u003e38.4 Deemed Exports ................................................................................................... 891\u003cbr\u003e38.4.1 Refund of Deemed Exports................................................................. 893\u003cbr\u003e38.4.2 Procedure to be followed by Recipient of Deemed\u003cbr\u003eExport Supplies..................................................................................... 893\u003cbr\u003e38.4.3 Debit entry to be passed in case of Refund filed by\u003cbr\u003erecipients of Deemed Exports............................................................ 894\u003c\/p\u003e\n\u003cp\u003e38.5 Time of Filing the Refund Claim in Specific Instances—Section\u003cbr\u003e54(3) of CGST Act................................................................................................. 895\u003cbr\u003e38.6 Refund Restrictions in Some Cases ................................................................... 895\u003cbr\u003e38.6.1 Allowability of Refund Pursuant to Deemed Exports\u003cbr\u003eSupplies and Supplies at Reduced Rate for Trader\u003cbr\u003eExporter [Rule 89(4A) and (4B) of CGST Rules].............................. 895\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e38.6.2 Allowability of Refund of IGST Paid on Export of Supplies\u003cbr\u003ePursuant to Deemed Exports Supplies and Supplies at\u003cbr\u003eReduced Rate for Trader Exporter [Rule 96(10) of CGST Rules]...........897\u003cbr\u003e38.6.3 Refund Restrictions on export of supplies procured at\u003cbr\u003econcessional GST rate or exempt ....................................................... 899\u003cbr\u003e38.6.4 Restriction on refund of Input Tax in case of Construction\u003cbr\u003eof Complex ............................................................................................ 900\u003cbr\u003e38.6.5 Regulated refunds on specified goods or to specified\u003cbr\u003epersons (Section 16(4 ) IGST Act)....................................................... 900\u003cbr\u003e38.6.6 No Refund on Zero Rated Supplies of Goods Subjected to\u003cbr\u003eExport Duty (Section 16(5) of IGST Act)........................................... 900\u003cbr\u003e38.7 Refund of unutilised Credit of concessional rate of 0.05%\/0.1%.................. 901\u003cbr\u003e38.8 Other Clarification................................................................................................ 901\u003cbr\u003e38.8.1 One to One Correlation not Required............................................... 901\u003cbr\u003e38.8.2 Input Invoice dated For Previous Period is Valid For\u003cbr\u003eClaiming Refund of Subsequent Relevant Period........................... 901\u003cbr\u003e38.8.3 ITC Availed and Reversed.................................................................. 902\u003cbr\u003e38.8.4 Clarifications on Refund of Compensation Cess ............................. 902\u003cbr\u003e38.9 Disbursal of Entire Refund Claim Amounts [Section 54(8A) of\u003cbr\u003eCGST Act] by Jurisdictional Authority............................................................. 903\u003cbr\u003e38.10 Amount of Refund Claim of ITC in Relation to Zero Rated Supply ............ 903\u003cbr\u003e38.10.1 Capping Value of Export Goods for Refund Purposes................... 906\u003cbr\u003e38.10.2 NET ITC restricted up to the input invoices reflecting in\u003cbr\u003eForm GSTR-2B ...................................................................................... 906\u003cbr\u003e38.10.2.1 Incorporation of HSN codes against the input\u003cbr\u003esupplies while providing NET ITC Details in\u003cbr\u003eAnnexure B ......................................................................... 907\u003cbr\u003e38.10.3 Adjusted Total Turnover..................................................................... 907\u003cbr\u003e38.10.3.1 Calculation of adjusted total turnover for\u003cbr\u003eexport of goods................................................................... 908\u003cbr\u003e38.10.4 Calculation of Refund Amount.......................................................... 908\u003cbr\u003e38.10.5 Bifurcation of Refund Claim amount of Respective\u003cbr\u003eTaxes for Both Zero Rated and inverted Duty Refund................... 908\u003cbr\u003e38.10.6 Availability of refund of IGST paid on non-receipt of\u003cbr\u003econsideration in time for exports (Rule 96A)................................... 909\u003cbr\u003e38.10.6.1 Availability of refund of unutilised ITC......................... 909\u003cbr\u003e38.10.6.2 Availability of refund of IGST paid pursuant to\u003cbr\u003enon-receipt of consideration or non-export of\u003cbr\u003egoods within time allowed............................................... 910\u003cbr\u003e38.11 Endorsement for SEZ Supplies........................................................................... 910\u003cbr\u003e38.12 Documents to be filed.......................................................................................... 913\u003cbr\u003e38.12.1 Refund to Supplier of IGST paid on Supplies to\u003cbr\u003eSEZ Unit or Developer ........................................................................ 922\u003cbr\u003e38.13 Acknowledgement and Refund order............................................................... 922\u003cbr\u003e38.14 Provisional Refund............................................................................................... 922\u003cbr\u003e38.14.1 Mandatory grant of provisional refund............................................ 923\u003cbr\u003e38.14.2 Disallowance of refund on provisional basis ................................... 924\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e38.15 Deficiency Memo.................................................................................................. 924\u003cbr\u003e38.16 Recredit in Credit Ledgers .................................................................................. 925\u003cbr\u003e38.16.1 Recredit in case of Type 1 Rejections................................................. 925\u003cbr\u003e38.16.2 Recredit in case of Type 2 Rejections................................................. 926\u003cbr\u003e38.16.3 Procedure for recredit pursuant to excess or erroneous\u003cbr\u003erefund sanctioned................................................................................. 926\u003cbr\u003e38.17 Bank Account and Disbursal of Refund Claim................................................ 927\u003cbr\u003e38.17.1 Payment of refund in credit................................................................ 927\u003cbr\u003e38.17.2 Refund Payment in cash and credit in certain cases ....................... 928\u003cbr\u003e38.17.3 38.17.3 Refund credit in the bank account linked with\u003cbr\u003ePAN of the refund claimant................................................................ 928\u003cbr\u003e38.18 Unjust Enrichment—Sections 54(8), 57 and 58 ................................................ 928\u003cbr\u003e38.18.1 Consumer Welfare Fund..................................................................... 930\u003cbr\u003e38.19 Withholding Refund or Adjustment of Refund—Section 54(10) .................. 932\u003cbr\u003e38.19.1 Adjustment of Refund (Rule 92) ........................................................ 933\u003cbr\u003e38.19.2 Withholding and Release of Withheld Refund Claim .................... 933\u003cbr\u003e38.19.3 Automatic intimation\/transfer of withheld refund\u003cbr\u003ecases of IGST paid on export of goods ............................................ 933\u003cbr\u003e38.20 Interest on Delayed Refunds—Section 56......................................................... 934\u003cbr\u003e38.21 Refunds filed by UNO, etc. and Canteen Store Department\u003cbr\u003e(CSD)—Section 55 ............................................................................................... 935\u003cbr\u003e38.21.1 Conditions for allowing the refunds to UNO .................................. 935\u003cbr\u003e38.21.1.1 Refund Claim Processing for application by\u003cbr\u003eUN Entities.......................................................................... 937\u003c\/p\u003e\n\u003cp\u003e38.21.2 Exemption and Refund to Canteen Store\u003cbr\u003eDepartments (CSD) (Section 55 of CGST Act) ................................. 939\u003cbr\u003e38.21.2.1 Refund of Canteen Stores Department .......................... 940\u003cbr\u003e38.21.2.1.1 Automated Refunds to CSDs ....................... 940\u003cbr\u003e38.22 Refund Under ‘Seva Bhoj Yojna’ of the Ministry of Culture ......................... 942\u003cbr\u003e38.23 Refund of Tax Paid on Inward supplies by Duty Free Shops,\u003cbr\u003eEtc. at International Airport for Goods Supplied to Outgoing\u003cbr\u003eInternational Tourist without Payment of Tax ................................................ 943\u003cbr\u003e38.23.1 Procedure for Filing such a Refund................................................... 943\u003cbr\u003e38.24 Refund of TDS\/TCS Deposited in Excess......................................................... 945\u003cbr\u003e38.25 Refund claim Pursuant to Order by Appellate Authority ............................. 945\u003cbr\u003e38.26 Refund Filing of incorrect payment of Tax (w.e.f. 24.09.2021) ...................... 946\u003cbr\u003e38.27 Refund of Excess Balance in Cash ledger ......................................................... 946\u003cbr\u003e38.28 Special procedure prescribed for seeking refund of ITC on export\u003cbr\u003eof electricity........................................................................................................... 947\u003cbr\u003e38.28.1 Procedure for refund of unutilised ITC on account of\u003cbr\u003eexport of electricity............................................................................... 947\u003cbr\u003e38.29 Recredit in case of wrongly sanctioned refund ............................................... 949\u003cbr\u003e38.30 Instructions for Scrutiny of Refund Claims...................................................... 949\u003cbr\u003e38.30.1 Uploading of detailed order along with Form RFD-06 .................. 949\u003cbr\u003e38.30.2 Contents of refund order for all refund claims................................ 949\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e38.30.3 Contents of refund order pertaining to refund of accumulated\u003cbr\u003eITC on zero rated supplies or inverted tax supplies and\u003cbr\u003erefund of IGST paid on export of zero rated supplies .................... 950\u003cbr\u003e38.30.3.1 Details for refund of accumulated credit for zero\u003cbr\u003erated supplies and inverted rated structure .................. 950\u003cbr\u003e38.30.3.2 Additional details for refund of accumulated\u003cbr\u003ecredit on account of zero-rated supplies ........................ 950\u003cbr\u003e38.30.3.3 Additional details for refund of accumulated\u003cbr\u003ecredit for inverted rated structure................................... 951\u003cbr\u003e38.30.3.4 Additional details for refund relating to\u003cbr\u003eIGST paid on zero rated supplies ................................... 951\u003cbr\u003e38.30.3.5 Additional details for refund relating to zero rated\u003cbr\u003esupplies to SEZ................................................................... 951\u003c\/p\u003e\n\u003cp\u003e38.30.4 Contents of refund order pertaining to refund of\u003cbr\u003eaccumulated ITC on zero rated supplies or inverted\u003cbr\u003etax supplies and refund of IGST paid on export of zero\u003cbr\u003erated supplies........................................................................................ 951\u003cbr\u003e38.30.5 Contents of refund order pertaining to refund of excess\u003cbr\u003ebalance in cash ledger.......................................................................... 951\u003cbr\u003e38.30.6 Contents of refund order pertaining to refund under\u003cbr\u003e“Any Other” category.......................................................................... 952\u003cbr\u003e38.30.7 Post audit............................................................................................... 952\u003cbr\u003e38.30.8 Review of Refund orders by Commissioner.................................... 952\u003cbr\u003e38.31 Exclusion of COVID-19 related period from adjudication and\u003cbr\u003erefund filing .......................................................................................................... 952\u003cbr\u003e38.32 Filing of refund by unregistered persons ......................................................... 953\u003cbr\u003e38.33 Refund of IGST paid on upward revision of prices post export of goods .. 954\u003cbr\u003e38.34 Refund Forms under Refund Rules................................................................... 957\u003cbr\u003e38.35 Judgments.............................................................................................................. 957\u003cbr\u003e39. Accounts, Audit and Inspection 965\u003cbr\u003e39.1 Account and Records—Section 35 of CGST Act.............................................. 965\u003cbr\u003e39.1.1 Records Maintenance by Registered Person (Rules)....................... 966\u003cbr\u003e39.1.2 Records Maintenance by Agent (Rules)............................................ 967\u003cbr\u003e39.1.2.1 Records Maintenance by Auctioneer.............................. 967\u003cbr\u003e39.1.3 Records Maintenance by Manufacturer (Rules) .............................. 968\u003cbr\u003e39.1.4 Records Maintenance by Service Providers (Rules)........................ 968\u003cbr\u003e39.1.5 Records Maintenance by Works Contractor (Rules)....................... 968\u003cbr\u003e39.1.6 Requirement as to Electronic Records (Rules) ................................. 968\u003cbr\u003e39.1.7 Requirement as to Warehouse Operator and Transporters (Rules)...........969\u003cbr\u003e39.2 Access to Business Premises—Section 71 of CGST Act.................................. 969\u003cbr\u003e39.3 Audit—Section 65 of CGST Act ......................................................................... 970\u003cbr\u003e39.3.1 Audits under Service Tax.................................................................... 970\u003cbr\u003e39.3.2 Definition of Audit Under CGST Act................................................ 971\u003cbr\u003e39.3.3 Types of Audits—Sections 65 \u0026amp; 66 of CGST Act............................. 972\u003cbr\u003e39.3.4 GST Audit Manual............................................................................... 973\u003cbr\u003e39.3.4.1 Selection of Assessees for Audit...................................... 973\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e39.3.4.2 Apprising the registered person of irregularities\u003cbr\u003enoticed and ascertaining his view point......................... 974\u003cbr\u003e39.3.4.3 Preparation of Draft Audit Report and\u003cbr\u003esubmission to senior officers............................................ 974\u003cbr\u003e39.3.4.4 Final Audit Report............................................................. 974\u003cbr\u003e39.3.4.5 Follow up action and issue of show cause notice ........ 974\u003cbr\u003e39.4 Special Audit......................................................................................................... 974\u003cbr\u003e39.5 Issues arising out of Audits ................................................................................ 975\u003cbr\u003e39.6 Audit Forms (Rules)............................................................................................. 975\u003cbr\u003e39.7 Inspection, Search and Seizure—Section 67 of CGST Act.............................. 975\u003cbr\u003e39.7.1 Process Flow of inspection, search or seizure .................................. 977\u003cbr\u003e39.7.2 Amount of Bond and Security for Release of\u003cbr\u003eGoods (Inspection, Search and Seizure Rules)................................. 978\u003cbr\u003e39.7.3 Procedure in Respect of Seized Hazardous or Perishable\u003cbr\u003eGoods (Inspection, Search and Seizure Rules)................................. 980\u003cbr\u003e39.7.4 Specification of Goods that can be disposed off as soon as\u003cbr\u003epossible after seizure............................................................................ 980\u003cbr\u003e39.7.5 Procedure for Search Under Section 67............................................. 980\u003cbr\u003e39.7.5.1 Pre-requisite for a valid search ........................................ 980\u003cbr\u003e39.7.5.2 Procedure to be followed during a search ........................ 980\u003cbr\u003e39.7.5.3 Rights of person searched................................................. 981\u003cbr\u003e39.8 Power to Arrest—Section 69............................................................................... 982\u003cbr\u003e39.9 Important Clarifications on Search, Seizure and Inspection.......................... 982\u003cbr\u003e39.10 Guidelines to be followed During Investigation ............................................. 991\u003cbr\u003e39.11 Forms Under Accounts, Audit and Inspection................................................ 993\u003cbr\u003e40. Assignment of Functions to Various Officers 994\u003cbr\u003e40.1 Functions Under GST as per Departmental Hierarchy .................................. 994\u003cbr\u003e40.2 Monetary Limits to Issue SCNs.......................................................................... 994\u003cbr\u003e40.3 Issuance of SCNs by Audit Teams or DGST Intelligence............................... 994\u003cbr\u003e40.4 Rank wise Section wise Distribution of Work ................................................. 995\u003cbr\u003e40.5 Adjudication of SCNs issued by DGGSTI........................................................ 998\u003cbr\u003e40.6 Judgments.............................................................................................................. 999\u003cbr\u003e41. Assessments 1000\u003cbr\u003e41.1 Provisional Assessment—Section 60 of CGST Act........................................ 1001\u003cbr\u003e41.1.1 CBIC Flyer on Provisional Assessment........................................... 1001\u003cbr\u003e41.1.1.1 Procedure .......................................................................... 1001\u003cbr\u003e41.1.1.2 Finalization of provisional assessment......................... 1002\u003cbr\u003e41.1.1.3 Interest Liability............................................................... 1002\u003cbr\u003e41.1.1.4 Release of Security Consequent to Finalization .......... 1003\u003cbr\u003e41.2 Scrutiny of Returns—Section 61 of CGST Act................................................ 1003\u003cbr\u003e41.2.1 Procedure for Scrutiny of Return ......................................................... 1003\u003cbr\u003e41.2.2 Specified items to be scrutinised by POs ........................................ 1004\u003cbr\u003e41.2.2.1 Outward Tax Liability Related ...................................... 1004\u003cbr\u003e41.2.2.2 Input Tax Credit Related ................................................ 1004\u003cbr\u003e41.2.2.3 General .............................................................................. 1005\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e41.3 Assessment of Unregistered Persons—Section 63 of CGST Act ................. 1005\u003cbr\u003e41.4 Summary Assessment—Section 64.................................................................. 1006\u003cbr\u003e41.5 Best Judgment Assessment—Section 62 ......................................................... 1006\u003cbr\u003e41.5.1 Procedure for Assessment in case of Non-Filers of Returns........ 1007\u003cbr\u003e41.5.2 Best Judgment Assessment Amnesty for certain orders ............. 1008\u003cbr\u003e41.6 Assessment Proceedings not to be Invalid—Section 160 ............................. 1008\u003cbr\u003e41.7 List of Forms (Audit and Assessment Rules)................................................. 1008\u003cbr\u003e41.7.1 Provisional Assessment..................................................................... 1008\u003cbr\u003e41.7.2 Scrutiny Assessment.......................................................................... 1008\u003cbr\u003e41.7.3 Best Judgment Assessment of Unregistered Persons.................... 1009\u003cbr\u003e41.7.4 Summary Assessment........................................................................ 1009\u003cbr\u003e41.8 Judgments............................................................................................................ 1009\u003cbr\u003e42. Show Cause Notice, Demands and Recoveries 1010\u003cbr\u003e42.1 Some of the Essential Attributes of Show Cause Notice .............................. 1010\u003cbr\u003e42.2 DIN Not Required for GSTN Portal Generated Documents........................ 1011\u003cbr\u003e42.3 Notice has to be served on the assessee (Section 169 of CGST Act)............ 1011\u003cbr\u003e42.4 What constitutes fraud, or wilful misstatement, or suppression\u003cbr\u003eof facts to evade tax ? ......................................................................................... 1013\u003cbr\u003e42.5 Furnishing a memo before issuance of SCN .................................................. 1015\u003cbr\u003e42.5.1 Partial payment of demand in Form DRC 01A ............................. 1015\u003cbr\u003e42.5.2 Judgments............................................................................................ 1015\u003cbr\u003e42.6 Issuance of SCN in case of no Fraud, etc. pertaining to period upto\u003cbr\u003eF.Y. 2023-2024 (Section 73)................................................................................ 1016\u003cbr\u003e42.6.1 Extension of timeline for passing order—Section 73(10).............. 1018\u003cbr\u003e42.6.1.1 Force Majeure Event and Time Extension\u003cbr\u003e(Section 168A)................................................................... 1018\u003cbr\u003e42.6.2 Mandatory uploading of summary to SCN and summary\u003cbr\u003eto order on GSTN Portal.................................................................... 1018\u003c\/p\u003e\n\u003cp\u003e42.7 Issuance of SCN in case of Fraud, etc., pertaining to period upto\u003cbr\u003eF.Y. 2023-24 (Section 74).................................................................................... 1019\u003cbr\u003e42.7.1 No need of issue of SCN for Seizure and Confiscation\u003cbr\u003eProcedures........................................................................................... 1021\u003c\/p\u003e\n\u003cp\u003e42.8 Issuance of SCN pertaining to period From 2024-25 onwards\u003cbr\u003e(Section 74A) ....................................................................................................... 1021\u003cbr\u003e42.8.1 Difference between Section 73, Section 74 and Section 74A ........ 1024\u003cbr\u003e42.9 General Provision as to Adjudication of SCN (Section 75) .......................... 1025\u003cbr\u003e42.9.1 Redetermination of demand pursuant to non-sustenance\u003cbr\u003eof allegation of fraud, etc.................................................................. 1026\u003cbr\u003e42.9.2 Exclusion of COVID-19 related period from adjudication\u003cbr\u003eand refund filing................................................................................. 1026\u003cbr\u003e42.9.3 Judgments............................................................................................ 1027\u003cbr\u003e42.10 Monetary Limits to Issue SCNs........................................................................ 1035\u003cbr\u003e42.10.1 Monetary limit for issue of SCN and Order under Section 74A . 1035\u003cbr\u003e42.10.2 Monetary limit for issue of penalty under Section 122................. 1036\u003cbr\u003e42.10.3 Issue of Statement for subsequent period\u003cbr\u003eunder Section 73, 74 or 74A .............................................................. 1036\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e42.10.4 Summary of Adjudication Order (Rule 142).................................. 1036\u003cbr\u003e42.11 Adjudication of SCNs by Audit Teams or DGST Intelligence..................... 1037\u003cbr\u003e42.11.1 Adjudication of SCNs issued by DGGSTI...................................... 1037\u003cbr\u003e42.12 Tax Collected but not paid (Section 76) .......................................................... 1037\u003cbr\u003e42.13 Opportunity of Being Heard to Such Person ................................................. 1039\u003cbr\u003e42.13.1 Judgments on Principles of Natural Justice.................................... 1039\u003cbr\u003e42.14 Rectification of Errors by Departmental Authorities—Section 161\u003cbr\u003eof CGST Act........................................................................................................ 1040\u003cbr\u003e42.15 Recovery Proceedings—Sections 78 \u0026amp; 79 ....................................................... 1041\u003cbr\u003e42.15.1 Mode of Recoveries and Procedure (Demand Recoveries Rules)..........1042\u003cbr\u003e42.15.1.1 Auction Process under Rule 144A of CGST\u003cbr\u003eRules, 2017 ........................................................................ 1045\u003cbr\u003e42.15.1.2 Regularisation of payment of liability in liability\u003cbr\u003eledger though Form DRC-03.......................................... 1046\u003cbr\u003e42.15.1.3 Procedure for Recovery before Prescribed 3 months..... 1046\u003cbr\u003e42.15.1.4 Judgements ................................................................................1046\u003cbr\u003e42.15.2 Mode of Recoveries of Central Excise, CENVAT\u003cbr\u003eCredit and Service Tax....................................................................... 1046\u003cbr\u003e42.15.2.1 Type of Demand and its recovery................................. 1047\u003cbr\u003e42.15.2.2 Excise Duty and Services Tax payment of\u003cbr\u003eperiod prior to 01.07.2018 ............................................... 1048\u003c\/p\u003e\n\u003cp\u003e42.15.3 Intimation for Recovery of certain amounts\u003cbr\u003eunder Section 79 (Rule 142B)........................................................... 1048\u003cbr\u003e42.16 Payment of Tax in Installments—Section 80.................................................. 1048\u003cbr\u003e42.16.1 Disallowance of Facility of Tax Payment in Installments\u003cbr\u003e(Demand Recoveries Rules).............................................................. 1049\u003cbr\u003e42.17 GST to have first charge on Property (Section 82 of CGST Act).................. 1049\u003cbr\u003e42.18 Provisional Attachment (Section 83 of CGST Act and\u003cbr\u003eRule 159 of CGST Rules) ................................................................................... 1049\u003cbr\u003e42.18.1 Guidelines for Attachment of Property .......................................... 1050\u003cbr\u003e42.18.1.1 Circumstances when the property\u003cbr\u003ecan be attached................................................................. 1050\u003cbr\u003e42.18.1.2 How would the Commissioner form an opinion? ...... 1050\u003cbr\u003e42.18.1.3 Cases fit for Provisional Attachment ............................ 1051\u003cbr\u003e42.18.1.4 Procedure for Provisional Attachment......................... 1051\u003cbr\u003e42.18.1.5 Release of movable attached property.......................... 1052\u003cbr\u003e42.18.1.6 Some important things to be taken care of................... 1052\u003cbr\u003e42.18.1.7 Period of Attachment...................................................... 1052\u003cbr\u003e42.18.2 Judgments............................................................................................ 1052\u003cbr\u003e42.19 Recovery Procedures for Enhancement or Reduction of\u003cbr\u003eGovernment Dues (Section 84 of CGST Act).................................................. 1056\u003cbr\u003e42.20 SCN Related Amnesty Scheme ........................................................................ 1057\u003cbr\u003e42.20.1 Waiver of interest and penalty pertaining to 01.07.2017 till\u003cbr\u003e31.03.2020 (Section 128A) .................................................................. 1057\u003cbr\u003e42.21 List of Forms under Demand and Recoveries................................................ 1058\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e43. Amnesty Schemes 1060\u003cbr\u003e43.1 Waiver of Interest and Penalty Pertaining to 01.07.2017 till\u003cbr\u003e31.03.2020 (Section 128A) .................................................................................. 1060\u003cbr\u003e43.1.1 Due Date up to Which Taxes are to be Paid and Application\u003cbr\u003efor Availment of Amnesty Scheme has to be Filed ....................... 1061\u003cbr\u003e43.1.2 Proper officer under the Amnesty Scheme..................................... 1062\u003cbr\u003e43.1.3 Scenarios when the waiver granted under\u003cbr\u003eAmnesty Scheme would become void............................................ 1062\u003cbr\u003e43.1.4 Procedure to be followed by a registered taxpayer....................... 1063\u003cbr\u003e43.1.5 Procedure post issue of Order.......................................................... 1064\u003cbr\u003e43.2 ITC Availment of FY 2017-18 to FY 2020-21 input invoice till\u003cbr\u003e30th November, 2021 ......................................................................................... 1070\u003cbr\u003e43.3 ITC availment by persons whose registration cancellation has\u003cbr\u003ebeen revoked....................................................................................................... 1071\u003cbr\u003e43.4 Procedure for ITC Amnesty Scheme (w.e.f. 08.10.2024)............................... 1071\u003cbr\u003e43.4.1 Clarifications issued in relation to ITC Amnesty Schemes .......... 1072\u003cbr\u003e43.4.2 Some important points for Amnesty Scheme ................................ 1073\u003cbr\u003e43.4.3 How to file rectification application on GSTN portal................... 1074\u003cbr\u003e44. Advance Ruling 1075\u003cbr\u003e44.1 Application for Advance Ruling (AR)—Section 97 of CGST Act................ 1075\u003cbr\u003e44.2 Procedure for AR and Questions under AR—Section 98............................. 1076\u003cbr\u003e44.2.1 Procedure of Application to AAR(Advance Ruling Rules)......... 1077\u003cbr\u003e44.2.2 Certification of AR (Rules)................................................................ 1077\u003cbr\u003e44.3 Manual Filing of Application for Advance Ruling (Rules).......................... 1077\u003cbr\u003e44.3.1 Application to Advance Ruling........................................................ 1077\u003cbr\u003e44.4 Appeal to AAAR and Procedure—Sections 100 \u0026amp; 101................................. 1078\u003cbr\u003e44.4.1 Procedure of Application to AAAR (Rules)................................... 1079\u003cbr\u003e44.5 Manual Filing of Application for Advance Ruling (Rules).......................... 1079\u003cbr\u003e44.5.1 Application of appeal against Advance Ruling............................. 1079\u003cbr\u003e44.5.2 Certification of AAAR Rulings (Rules)........................................... 1080\u003cbr\u003e44.5.3 Judgments............................................................................................ 1080\u003cbr\u003e44.6 Rectification and Applicability of AR—Sections 102 \u0026amp; 103 of CGST Act.. 1080\u003cbr\u003e44.7 Other important points—Sections 104 \u0026amp; 105 ................................................. 1081\u003cbr\u003e44.8 Appeal to National Appellate Authority (NAA) (Section 101B of\u003cbr\u003eCGST Act) (effective from date to be notified)............................................... 1081\u003cbr\u003e44.8.1 Procedure of Application to NAA................................................... 1082\u003cbr\u003e44.9 List of Advance Ruling Forms.......................................................................... 1082\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e45. Appeals and Revision 1083\u003cbr\u003e45.1 Types of Available Avenues Post Adjudication............................................ 1083\u003cbr\u003e45.2 Appeals to Appellate Authority—Section 107............................................... 1083\u003cbr\u003e45.2.1 Judgments............................................................................................ 1085\u003cbr\u003e45.2.2 Procedure for Appeal to Appellate Authority by\u003cbr\u003eAssessee (Appeal and Revision Rules) ........................................... 1087\u003cbr\u003e45.2.2.1 Amnesty Scheme for Filing Appeal before\u003cbr\u003eFirst Appellate Authority ............................................... 1088\u003c\/p\u003e\n\u003cp\u003e45.2.3 Procedure for application to Appellate Authority by\u003cbr\u003eAuthorities (Rules)............................................................................. 1089\u003cbr\u003e45.2.4 Authority to whom Appeal will be filed?....................................... 1089\u003cbr\u003e45.2.5 Additional Evidence before Appellate Authority (Rules)............ 1090\u003cbr\u003e45.2.6 Withdrawal of Appeal (Rule 109C)..................................................... 1090\u003cbr\u003e45.2.7 Order of Appellate Authority (Rules)............................................. 1091\u003cbr\u003e45.2.8 Pre-Deposit for stopping recovery proceedings post\u003cbr\u003eorder of first appellate authority...................................................... 1091\u003cbr\u003e45.3 Revision—Section 108........................................................................................ 1092\u003cbr\u003e45.3.1 Circumstances when RA cannot revise—Section 108(2)\u003cbr\u003eof CGST Act......................................................................................... 1092\u003cbr\u003e45.3.2 Other RA Related Points—Section 108(2) of CGST Act................ 1093\u003cbr\u003e45.4 Appeal to Tribunal—Section 109 of CGST Act.............................................. 1093\u003cbr\u003e45.4.1 Types of Tribunal and their Jurisdiction......................................... 1093\u003cbr\u003e45.4.2 Constitution of Tribunal Benches .................................................... 1094\u003cbr\u003e45.4.3 Hearing by a Single Bench and Double bench............................... 1094\u003cbr\u003e45.4.3.1 Hearing by a Single Bench................................................. 1094\u003cbr\u003e45.4.3.2 Hearing of Other Cases...................................................... 1094\u003cbr\u003e45.4.4 Procedure before the Tribunal—Section 112 of CGST Act........... 1095\u003cbr\u003e45.4.4.1 Procedure for filing an appeal before Tribunal\u003cbr\u003enotified (Rule 110 of CGST Rules) ................................ 1097\u003c\/p\u003e\n\u003cp\u003e45.4.5 Authorised Representative before the\u003cbr\u003eTribunal—Section 116 of CGST Act................................................. 1098\u003cbr\u003e45.4.6 Procedure for Appeal to Tribunal by Assessee (Rules)................ 1099\u003cbr\u003e45.4.7 Procedure for application to Appellate Tribunal by\u003cbr\u003eAuthorities (Rules)............................................................................. 1099\u003cbr\u003e45.4.8 Additional Evidence before Tribunal (Rules) ................................ 1099\u003cbr\u003e45.4.9 Order of Tribunal (Rules).................................................................. 1100\u003cbr\u003e45.4.10 Difference of Opinion Between Members (Section 109(9)) .......... 1100\u003cbr\u003e45.4.11 State Benches Location ...................................................................... 1101\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e45.4.12 Pre-Deposit for stopping recovery proceedings post\u003cbr\u003eorder of first appellate authority...................................................... 1102\u003cbr\u003e45.4.13 Some Specific Matters to be heard only by Tribunal\u003cbr\u003ePrincipal Bench located at Delhi ...................................................... 1103\u003cbr\u003e45.4.14 Specification of Form number for appeal filing............................. 1103\u003cbr\u003e45.4.15 All appeals to be filed electronically................................................ 1103\u003cbr\u003e45.4.16 Time limit of Filing Appeals before GSTAT................................... 1104\u003cbr\u003e45.4.17 GSTAT Rules....................................................................................... 1104\u003cbr\u003e45.4.17.1 Who can appear before GSTAT (Section 116)?............ 1104\u003cbr\u003e45.4.17.2 Some General Procedures GSTAT Rules...................... 1105\u003cbr\u003e45.4.17.3 Procedure of filing appeals before GSTAT?................. 1105\u003cbr\u003e45.4.17.4 Fee to be paid while filing appeals\u003cbr\u003ebefore GSTAT? For Other Purposes.............................. 1108\u003cbr\u003e45.4.17.5 Publishing Cause List...................................................... 1108\u003cbr\u003e45.4.17.6 Service of notice or communication.............................. 1109\u003cbr\u003e45.4.17.7 Conduct of Proceedings in GSTAT ............................... 1109\u003cbr\u003e45.4.17.8 Dress of Parties and Authorised Representatives....... 1109\u003cbr\u003e45.4.18 Procedure for appeals to be heard by Single member Bench ...... 1110\u003cbr\u003e45.5 Appeals to High Court—Section 117 .............................................................. 1110\u003cbr\u003e45.5.1 Substantial Question of Law............................................................. 1111\u003cbr\u003e45.6 Appeals to Supreme Court (Section 118)........................................................ 1111\u003cbr\u003e45.7 COVID-19 Related Time Extensions................................................................ 1111\u003cbr\u003e45.7.1 Supreme Court COVID Orders........................................................ 1111\u003cbr\u003e45.7.2 CBIC Clarification on COVID related Limitation Periods ........... 1113\u003cbr\u003e45.8 Demand Decided is payable even if appealed against (Section 119).......... 1113\u003cbr\u003e45.9 Fixing monetary limits for filing Departmental Appeal(s)\u003cbr\u003e(Section 120 of CGST Act, 2017) ...................................................................... 1113\u003cbr\u003e45.9.1 Monetary Thresholds for non-filing a departmental appeal ....... 1114\u003cbr\u003e45.9.2 Determination of monetary limits ................................................... 1114\u003cbr\u003e45.9.3 Exclusions where monetary limits are not applicable .................. 1114\u003cbr\u003e45.10 Judgments............................................................................................................ 1115\u003cbr\u003e45.11 List of Forms for Appeal and Revisions.......................................................... 1119\u003cbr\u003e46. Penalties, Detention, Prosecution \u0026amp; Compounding 1120\u003cbr\u003e46.1 General Discipline for Penalty—Section 126 of CGST Act........................... 1120\u003cbr\u003e46.2 Penalty under no fraud—Section 122(2) of CGST Act.................................. 1122\u003cbr\u003e46.3 Penalty under fraud, etc.—Section 122(2) of CGST Act ............................... 1122\u003cbr\u003e46.4 Penalty under Various Cases—Section 122(1) of CGST Act........................ 1123\u003cbr\u003e46.4.1 Penalty Provisions in Specific Circumstances................................ 1125\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e46.4.2 Clarification on demand and penalty in respect of fake invoices ........ 1125\u003cbr\u003e46.5 Power to Impose Penalty in Certain Cases (Section 127 of CGST\u003cbr\u003eAct, 2017) ............................................................................................................. 1126\u003cbr\u003e46.6 Waiver of Penalty (Section 128 of CGST Act, 2017) ...................................... 1126\u003cbr\u003e46.7 Offences by Companies (Section 137 of CGST Act, 2017) ............................ 1127\u003cbr\u003e46.8 Detention, Seizure of Goods\/Conveyance—Section 129 of\u003cbr\u003eCGST Act2 ........................................................................................................... 1127\u003cbr\u003e46.8.1 Owner of Goods ................................................................................. 1128\u003cbr\u003e46.8.2 Reduced Penalties on Minor Deficiency During Inspection........ 1128\u003cbr\u003e46.8.3 Inspection of vehicle .......................................................................... 1129\u003cbr\u003e46.8.4 Procedure of inspection of Vehicle, ................................................. 1129\u003cbr\u003e46.8.5 Procedure for Detention and Release of Vehicle ........................... 1130\u003cbr\u003e46.8.6 Auction Process under Rule 144A of CGST Rules, 2017 .............. 1130\u003cbr\u003e46.8.7 Judgments............................................................................................ 1130\u003cbr\u003e46.9 Confiscation of Goods\/Conveyances—Section 130 of CGST Act............... 1134\u003cbr\u003e46.9.1 Fine payable in lieu of confiscation ................................................. 1135\u003cbr\u003e46.9.2 Procedure for Confiscation of Vehicle............................................. 1136\u003cbr\u003e46.9.3 Goods\/Conveyances Violating Provisions of GST\u003cbr\u003ealone are to be detained\/confiscated .............................................. 1136\u003cbr\u003e46.9.4 No need of issue of SCN for Seizure and Confiscation Procedures ..........1136\u003cbr\u003e46.9.5 Guidelines for Issuance of Summary of Demand\u003cbr\u003eOrder in Form GST DRC-07.............................................................. 1137\u003cbr\u003e46.10 Prosecution Provisions—Section 132 of CGST Act ....................................... 1137\u003cbr\u003e46.10.1 Circumstances for Prosecution......................................................... 1137\u003cbr\u003e46.10.2 Imprisonment and Fine ..................................................................... 1139\u003cbr\u003e46.10.3 Guidelines to arrest............................................................................ 1139\u003cbr\u003e46.11 Compounding of Offences—Section 138........................................................ 1141\u003cbr\u003e46.11.1 Procedure for Compounding (Offences and\u003cbr\u003ePenalties Rules)................................................................................... 1142\u003cbr\u003e46.11.2 Amount of Compounding [Rule 162(3A]....................................... 1143\u003cbr\u003e46.12 Penalty Related Amesty Scheme...................................................................... 1145\u003cbr\u003e46.12.1 Waiver of Interest and Penalty Pertaining to 01.07.2017 till\u003cbr\u003e31.03.2020 (Section 128A) .................................................................. 1145\u003cbr\u003e46.13 List of Forms under Compounding................................................................. 1146\u003cbr\u003e46.14 List of Forms for Vehicle Inspection, Detention and Confiscation.................. 1146\u003cbr\u003e47. Transitional Provisions 1147\u003cbr\u003e47.1 Transitional Provisions for CENVAT Credit—Section 140 of\u003cbr\u003eCGST Act............................................................................................................. 1147\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e47.1.1 Other Compliances to be Undertaken under Section 140\u003cbr\u003e(Transitional Provisions Rules) ........................................................ 1152\u003cbr\u003e47.1.1.1 Revision of Form GST TRAN-1 ..................................... 1153\u003cbr\u003e47.1.1.2 Extension of Form TRAN-1 Filing Not Filed\u003cbr\u003eDue to Technical Faults................................................... 1153\u003c\/p\u003e\n\u003cp\u003e47.1.2 Transitional Provisions for Unregistered Persons not\u003cbr\u003epossessing duty paying document—Section 140(3) of\u003cbr\u003eCGST Act............................................................................................. 1154\u003cbr\u003e47.1.2.1 Methods for allowing Credit Under\u003cbr\u003eSection 140(3) of CGST Act............................................. 1155\u003cbr\u003e47.1.2.2 Credit Transfer Documents (CTD)................................ 1155\u003cbr\u003e47.1.2.3 Credit Availment at Prescribed Percentage................. 1157\u003cbr\u003e47.2 Job Work Related Transitional Provisions—Section 141 of CGST Act....... 1158\u003cbr\u003e47.3 Miscellaneous Transitional Provisions—Section 142 of CGST Act............. 1159\u003cbr\u003e47.4 Some Specific Cases—Section 142 of CGST Act ............................................ 1160\u003cbr\u003e47.5 Non-Utilisation\/Transition of Disputed and Not Allowed Credits........... 1161\u003cbr\u003e47.6 Procedure for verification of Transitional Credit .......................................... 1162\u003cbr\u003e47.6.1 Basis on which the assessee needs to be picked by\u003cbr\u003eauthorities for verification................................................................. 1162\u003cbr\u003e47.6.2 Transition of CENVAT Credit in relation to Cesses ..................... 1163\u003cbr\u003e47.6.3 Documents that can be asked by the verification authorities ...... 1163\u003cbr\u003e47.6.4 Information details to be filed by the specific taxpayers.............. 1163\u003cbr\u003e47.6.5 Prescribed procedure for carrying out the verification ................ 1164\u003cbr\u003e47.7 Appeal to be filed against adjudication order in case of\u003cbr\u003eTransition Credits ......................................................................................1164\u003cbr\u003e47.8 Forms Under Transitional Provisions ............................................................. 1165\u003cbr\u003e48. E-Way Bill 1166\u003cbr\u003eELECTRONIC WAY BILL (EWB) RULES..................................................................... 1166\u003cbr\u003e48.1 Concept and Validity of EWB........................................................................... 1166\u003cbr\u003e48.1.1 Restriction on Filing Part A of EWB................................................ 1173\u003cbr\u003e48.1.1.1 Relaxation in rule restricting generation\u003cbr\u003eof e-way bill by a registered person.............................. 1173\u003cbr\u003e48.1.2 EWB Generation in Case of ‘Bill to’ ‘Ship To’ Transaction .......... 1173\u003cbr\u003e48.1.3 EWB Generation in Case of ‘Bill From’ and ‘Ship From’\u003cbr\u003eScenario................................................................................................ 1174\u003cbr\u003e48.1.4 Procedure to be Adopted for Transportation\u003cbr\u003ethrough Road...................................................................................... 1175\u003cbr\u003e48.1.4.1 Procedure to be adopted when consignor or\u003cbr\u003econsignee does not generate EWB in case of\u003cbr\u003einter-State supplies .......................................................... 1176\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e48.1.4.2 EWB Requirement if Goods are supplied within\u003cbr\u003ea State but Transited Through Different States ........... 1176\u003cbr\u003e48.1.4.3 Procedure for generating E-way Bill by\u003cbr\u003eunregistered persons ...................................................... 1176\u003c\/p\u003e\n\u003cp\u003e48.1.5 Procedure to be Adopted for Transportation\u003cbr\u003eThrough Rail or Air or Vessel........................................................... 1177\u003cbr\u003e48.1.5.1 Meaning of Transportation of Goods by\u003cbr\u003eRail under E-Way Bill Provisions .................................. 1177\u003c\/p\u003e\n\u003cp\u003e48.1.6 Procedure to be adopted for transportation of goods\u003cbr\u003esupplied through electronic commerce operator (ECO)\u003cbr\u003eor Courier Agency.............................................................................. 1177\u003cbr\u003e48.1.7 Re-assignment to new transporter for updation of\u003cbr\u003einformation in EWB ........................................................................... 1178\u003cbr\u003e48.1.8 E-Way Bill Details to be made available by Portal........................ 1178\u003cbr\u003e48.1.9 Documents to be carried ................................................................... 1179\u003cbr\u003e48.1.9.1 Physical Copy of invoice not to be carried when\u003cbr\u003eE-invoice has been generated......................................... 1179\u003cbr\u003e48.1.10 Verification of Documents and Coveyance .................................... 1180\u003cbr\u003e48.1.11 Prescribed Goods not requiring EWB for transportation............. 1180\u003cbr\u003e48.1.12 Generation of E-Way Bills................................................................. 1180\u003cbr\u003e48.1.13 Consolidated EWB ............................................................................. 1181\u003cbr\u003e48.1.14 E-Way Bills for multi modal transportation of goods................... 1182\u003cbr\u003e48.1.15 Transporters and E-Way Bills........................................................... 1183\u003cbr\u003e48.1.15.1 Special Provision as to Enrolment of Warehouse\u003cbr\u003eOperator and Transporters (Rule 58)............................ 1184\u003cbr\u003e48.1.16 Reports Generated on E-Way Bill System ...................................... 1184\u003cbr\u003e48.1.17 Transportation of goods: One Invoice Multiple Vehicles ............ 1185\u003cbr\u003e48.1.18 Facilities given to large units having considerable EWBs............ 1185\u003cbr\u003e48.1.19 Miscellaneous issues .......................................................................... 1186\u003cbr\u003e48.1.20 E-Way Bill generation in case of movement of\u003cbr\u003egoods pursuant to service as principal supply ............................ 1186\u003cbr\u003e48.1.21 EWB for intra State movement of gold, precious stone, etc......... 1187\u003cbr\u003e48.2 Judgments............................................................................................................ 1188\u003cbr\u003e49. Anti Profiteering 1189\u003cbr\u003eANTI-PROFITEERING MEASURES—SECTION 171 OF CGST ACT...................... 1189\u003cbr\u003e49.1 Discontinuation of Anti Profiteering Authority ............................................ 1189\u003cbr\u003e49.1.1 Anti-Profiteering Rules, 2017............................................................ 1189\u003cbr\u003e49.1.1.1 Different Authorities provided under\u003cbr\u003ethe said Rules.................................................................... 1189\u003c\/p\u003e\n\u003cp\u003e49.1.1.2 Process to be followed for complaints\u003cbr\u003ereceived under Section 171............................................. 1190\u003cbr\u003e49.1.1.3 Powers, Duties, etc. of Authority .................................. 1190\u003cbr\u003e49.2 Competition Commission of India .................................................................. 1192\u003cbr\u003e49.3 Judgments............................................................................................................ 1192\u003cbr\u003e50. Liability and Other Miscellaneous Provisions 1193\u003cbr\u003e50.1 Liability Provisions (Chapter XVI of CGST Act, 2017) ................................. 1193\u003cbr\u003e50.1.1 Liability in case of Transfer of Business (Section 85 of\u003cbr\u003eCGST Act, 2017).................................................................................. 1193\u003cbr\u003e50.1.2 Liability of Agent and Principal (Section 86 of CGST\u003cbr\u003eAct, 2017) ............................................................................................. 1193\u003cbr\u003e50.1.3 Taxability of Supplies during intervening period in Case of\u003cbr\u003eAmalgamation or Merger (Section 87 of CGST Act, 2017)........... 1194\u003cbr\u003e50.1.4 Liability of Directors of Private Company\u003cbr\u003e(Sections 88 and 89 of CGST Act, 2017)........................................... 1195\u003cbr\u003e50.1.5 Liability of a Partner of Firm (Section 90 of CGST Act, 2017).......... 1195\u003cbr\u003e50.1.6 Liability of a Guardian or Trustee, etc.\u003cbr\u003e(Section 91 of CGST Act, 2017) ......................................................... 1196\u003cbr\u003e50.1.7 Liability of Legal Representative\u003cbr\u003e(Section 93 of CGST Act, 2017) ......................................................... 1196\u003cbr\u003e50.1.8 Liability in other Cases (Section 94 of CGST Act, 2017) ............... 1196\u003cbr\u003e50.2 Culpable Mental State [Section 135 of CGST Act, 2017]............................... 1196\u003cbr\u003e50.3 Goods and Services Tax Compliance Rating—Section 149 of\u003cbr\u003eCGST Act............................................................................................................. 1196\u003cbr\u003e50.4 Information Return—Section 150 of CGST Act ............................................. 1197\u003cbr\u003e50.5 Power to Collect Statistics—Section 151 of CGST Act.................................. 1198\u003cbr\u003e50.6 Sharing of Information by GSTN Portal (Section 158A)............................... 1198\u003cbr\u003e50.6.1 Consent based sharing system (Rule 163) ...................................... 1198\u003cbr\u003e50.7 Publication of Names (Section 159 of CGST Act, 2017)................................ 1199\u003cbr\u003e50.8 Rectification of errors—Section 161 of CGST Act.......................................... 1199\u003cbr\u003e50.9 Rounding off of Taxes—Section 170 of CGST Act......................................... 1199\u003cbr\u003e50.10 Mandatory Provision of Electronic Payment Option by Specified\u003cbr\u003eSuppliers .............................................................................................................. 1199\u003cbr\u003e50.11 Mandatory Mention of Document Identification Number (DIN)............... 1200\u003cbr\u003e50.12 Extension of Timeline for Other Compliances in view\u003cbr\u003eof COVID-19 (I)................................................................................................... 1200\u003cbr\u003e50.12.1 Extension of Timeline for Other Compliances in\u003cbr\u003eview of COVID-19 (II)........................................................................ 1201\u003cbr\u003e50.12.2 Exclusion of COVID-19 related period from adjudication\u003cbr\u003eand refund filing................................................................................. 1202\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e50.13 COVID-19 Related Time Extensions................................................................ 1203\u003cbr\u003e50.13.1 Supreme Court COVID Orders........................................................ 1203\u003cbr\u003e50.13.2 CBIC Clarification on COVID related Limitation Periods ........... 1204\u003cbr\u003e50.14 Details of Machines to be submitted by Guthka and Tobacco manufacturers .\u003cbr\u003e1205\u003cbr\u003e50.14.1 Clarifications by CBIC ....................................................................... 1207\u003cbr\u003e50.15 New Track and Trace Mechanism (Section 122A)......................................... 1209\u003cbr\u003eAPPENDIX\u003cbr\u003e The Central Goods and Services Tax Act, 2017.............................................1213-1403\u003cbr\u003e The Integrated Goods and Services Tax Act, 2017 .......................................1404-1431\u003cbr\u003e The Central Goods and Services Tax Rules, 2017.........................................1432-1625\u003cbr\u003e The Goods and Services Tax Appellate Tribunal\u003cbr\u003e(Procedure) Rules, 2025 ...................................................................................1626-1651\u003cbr\u003e The Goods and Services Tax Settlement of Funds Rules, 2026...................1652-1666\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42575234236625,"sku":"","price":2364.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-ready-mockup-1_jpg.jpg?v=1776416405"},{"product_id":"gst-incorporating-bare-act","title":"GST Incorporating - Bare Act","description":"\u003cul\u003e\n\u003cli\u003eGet the most up-to-date and reliable reference on Goods and Services Tax with this 2026 edition of the GST Bare Act. This comprehensive volume brings together the Central Goods and Services Tax Act, Integrated GST Act, Union Territory GST Act, and Compensation to States Act, along with all relevant Rules, Forms, and recent amendments up to 2026. Carefully structured for ease of use, it also includes important updates such as tribunal rules, settlement of funds provisions, and compensation cess regulations. Designed with clarity in mind, the book features short comments to help readers quickly grasp key provisions without losing the precision of the original legal text. Ideal for law students, chartered accountants, tax practitioners, corporate professionals, and anyone involved in GST compliance, this edition serves as an essential, all-in-one legal reference for study, practice, and day-to-day application.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42575256649937,"sku":"","price":1047.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST-BARE-ACT-2026-MOCKUP_jpg_3ed78148-291a-413a-98b2-5d164090a387.jpg?v=1776507936"},{"product_id":"gst-incorporating-bare-act-sep-2025-edtn","title":"GST Acts and Rules, 2017 with Forms - Bare Act","description":"\u003cp\u003eThis edition of Commercial’s GST Acts along with Rules \u0026amp; Forms, 2026, updated with all amendments introduced up to the latest Finance Act and relevant notifications, serves as a comprehensive. And reliable legal reference for professionals in law, finance, taxation, and accounting. The book presents the bare text of the law—supplemented with brief comments—precisely as enacted, making it ideal for examination purposes and practical legal referencing. It includes all the provisions of GST law as they stand today. Fully revised in light of the most recent amendments, ensuring complete alignment with current legislative frameworks and real-world applicability.\u003c\/p\u003e\n\u003ch3\u003eThe content spans the full scope of GST legislation, including:\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eThe Central Goods and Services Tax Act, 2017\u003c\/li\u003e\n\u003cli\u003eThe Integrated Goods and Services Tax Act, 2017\u003c\/li\u003e\n\u003cli\u003eThe Union Territory Goods and Services Tax Act, 2017\u003c\/li\u003e\n\u003cli\u003eThe Goods and Services Tax (Compensation to States) Act, 2017\u003c\/li\u003e\n\u003cli\u003eGST Rules, 2017 along with updated Forms\u003c\/li\u003e\n\u003cli\u003eNotifications, circulars, and amendments up to 2026\u003c\/li\u003e\n\u003cli\u003eProvisions relating to registration, levy and collection of tax\u003c\/li\u003e\n\u003cli\u003eInput Tax Credit (ITC) mechanisms and restrictions\u003c\/li\u003e\n\u003cli\u003eTime and place of supply provision\u003c\/li\u003e\n\u003cli\u003eReturns, assessment, audit, and compliance procedures\u003c\/li\u003e\n\u003cli\u003eDemand, recovery, offences, and penalties\u003c\/li\u003e\n\u003cli\u003eAppeals, revision, and adjudication framework\u003c\/li\u003e\n\u003cli\u003eE-way bill provisions and compliance requirements\u003c\/li\u003e\n\u003cli\u003eUpdates on rates, exemptions, and procedural changes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3\u003eThis edition is particularly suitable for:\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eLaw students and academicians requiring the latest GST framework\u003c\/li\u003e\n\u003cli\u003eChartered accountants, tax practitioners, and consultants\u003c\/li\u003e\n\u003cli\u003eLegal professionals handling indirect tax matters\u003c\/li\u003e\n\u003cli\u003eBusiness entities and compliance officers ensuring GST adherence\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eWhether used in the exam hall, professional practice, or academic study, this updated text delivers a complete and authoritative presentation of GST law as applicable in 2026.\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42584014848209,"sku":null,"price":1047.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST-BARE-ACT-2026-MOCKUP_jpg.jpg?v=1776337800"},{"product_id":"gst-manual-a-comprehensive-book-on-gst-law-1","title":"GST Manual (A Comprehensive Book on GST Law)","description":"\u003ch3\u003eTHE CENTRAL GOODS AND SERVICES TAX ACT, 2017\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER I – PRELIMINARY\u003c\/h2\u003e\n\u003cp\u003eSec.2 Definitions I.1\u003c\/p\u003e\n\u003ch3\u003eCHAPTER II – ADMINISTRATION\u003c\/h3\u003e\n\u003cp\u003eSec.3 Office under this Act II.1\u003cbr\u003eSec.4 Appointment of Officers II.1\u003cbr\u003eSec.5 Power of Officers II.1\u003cbr\u003eSec.6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.\u003c\/p\u003e\n\u003ch3\u003eCHAPTER III – LEVY AND COLLECTION OF TAX\u003c\/h3\u003e\n\u003cp\u003eSec.7 Scope of supply. III.1\u003cbr\u003eSec.8 Tax liability on composite and mixed supplies. III.5\u003cbr\u003eSchedule I III.7\u003cbr\u003eSchedule II III.15\u003cbr\u003eSchedule III III.16\u003cbr\u003eSec.9 Levy and collection. III.20\u003cbr\u003eSec.10 Composition levy. III.24\u003cbr\u003eSec.11 Power to grant exemption from tax. III.32\u003cbr\u003eSec.11A Power Not to recover GST not levied or short levied as a result of general\u003cbr\u003epractice III.33\u003c\/p\u003e\n\u003ch3\u003eCHAPTER IV – TIME AND VALUE OF SUPPLY\u003c\/h3\u003e\n\u003cp\u003eSec.12 Time of supply of goods. IV.1\u003cbr\u003eSec.13 Time of supply of services. IV.4\u003cbr\u003eSec.14 Change in rate of tax in respect of supply of goods or services. IV.7\u003cbr\u003eSec.15 Value of taxable supply. IV.8\u003cbr\u003eSections Arrangement of Sections Page\u003c\/p\u003e\n\u003ch3\u003eCHAPTER V – INPUT TAX CREDIT\u003c\/h3\u003e\n\u003cp\u003eSec.16 Eligibility and conditions for taking input tax credit. V.1\u003cbr\u003eSec.17 Apportionment of credit and blocked credits. V.15\u003cbr\u003eSec.18 Availability of credit in special circumstances. V.36\u003cbr\u003eSec.19 Taking ITC in respect of inputs and capital goods sent for job work. V.44\u003cbr\u003eSec.20 Manner of distribution of credit by Input Service Distributor. V.46\u003cbr\u003eSec.21 Manner of recovery of credit distributed in excess V.48\u003c\/p\u003e\n\u003ch3\u003eCHAPTER VI – REGISTRATION\u003c\/h3\u003e\n\u003cp\u003eSec.22 Persons liable for registration. VI.1\u003cbr\u003eSec.23 Persons not liable for registration. VI.2\u003cbr\u003eSec.24 Compulsory registration in certain cases. VI.5\u003cbr\u003eSec.25 Procedure for registration. VI.6\u003cbr\u003eSec.26 Deemed registration. VI.19\u003cbr\u003eSec.27 Special provisions relating to casual taxable person and non–resident taxable\u003cbr\u003eperson.\u003cbr\u003eVI.20\u003cbr\u003eSec.28 Amendment of registration. VI.22\u003cbr\u003eSec.29 Cancellation or suspension of registration. VI.24\u003cbr\u003eSec.30 Revocation of cancellation of registration VI.31\u003c\/p\u003e\n\u003ch3\u003eCHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES\u003c\/h3\u003e\n\u003cp\u003eSec.31 Tax invoice. VII.1\u003cbr\u003eSec.31A Facility of digital payment to recipient VII.10\u003cbr\u003eSec.32 Prohibition of unauthorized collection of tax. VII.10\u003cbr\u003eSec.33 Amount of tax to be indicated in tax invoice and other documents. VII.10\u003cbr\u003eSec.34 Credit and debit notes. VII.11\u003c\/p\u003e\n\u003ch3\u003eCHAPTER VIII – ACCOUNTS AND RECORDS\u003c\/h3\u003e\n\u003cp\u003eSec.35 Accounts and other records.\u003cbr\u003eSec.36 Period of retention of accounts.\u003cbr\u003eSections Arrangement of Sections Page\u003c\/p\u003e\n\u003ch3\u003eCHAPTER IX – RETURNS\u003c\/h3\u003e\n\u003cp\u003eSec.37 Furnishing details of outward supplies.\u003c\/p\u003e\n\u003cp\u003eSec.38 Communication of details of inward supplies and input tax credit IX.4\u003cbr\u003eSec.39 Furnishing of returns. IX.7\u003cbr\u003eSec.40 First return. IX.23\u003cbr\u003eSec.41 Availment of input tax credit IX.24\u003cbr\u003eSec.42 Matching, reversal and reclaim of input tax credit. [Omitted] –\u003cbr\u003eSec.43 Matching, reversal and reclaim of reduction in output tax liability. [Omitted] –\u003cbr\u003eSec.43A Procedure for furnishing return and availing input tax credit [Omitted] –\u003cbr\u003eSec.44 Annual return IX.25\u003cbr\u003eSec.45 Final return IX.28\u003cbr\u003eSec.46 Notice to return defaulters IX.29\u003cbr\u003eSec.47 Levy of late fee. IX.29\u003cbr\u003eSec.48 Goods and services tax practitioners IX.32\u003c\/p\u003e\n\u003ch3\u003eCHAPTER X – PAYMENT OF TAX\u003c\/h3\u003e\n\u003cp\u003eSec.49 Payment of tax, interest, penalty and other amounts. X.1\u003cbr\u003eSec.49A Utilisation of Input Tax Credit subject to certain conditions X.8\u003cbr\u003eSec.49B Order of utilization of input tax credit X.10\u003cbr\u003eSec.50 Interest on delayed payment of tax. X.10\u003cbr\u003eSec.51 Tax deduction at source. X.14\u003cbr\u003eSec.52 Collection of tax at source X.19\u003cbr\u003eSec.53 Transfer of input tax credit. X.23\u003cbr\u003eSec.53A Transfer of certain amounts X.24\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XI – REFUNDS\u003c\/h3\u003e\n\u003cp\u003eSec.54 Refund of tax. XI.1\u003cbr\u003eSec.55 Refund in certain cases. XI.15\u003cbr\u003eSec.56 Interest on delayed refunds. XI.81\u003cbr\u003eSec.57 Consumer Welfare Fund. XI.83\u003cbr\u003eSec.58 Utilisation of Fund. XI.83\u003cbr\u003eSections Arrangement of Sections Page\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XII – ASSESSMENT\u003c\/h3\u003e\n\u003cp\u003eSec.59 Self–assessment. XII.1\u003cbr\u003eSec.60 Provisional assessment. XII.1\u003cbr\u003eSec.61 Scrutiny of returns. XII.3\u003cbr\u003eSec.62 Assessment of non–filers of returns. XII.3\u003cbr\u003eSec.63 Assessment of unregistered persons. XII.6\u003cbr\u003eSec.64 Summary assessment in certain special cases. XII.6\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XIII – AUDIT\u003c\/h3\u003e\n\u003cp\u003eSec.65 Audit by tax authorities. XIII.1\u003cbr\u003eSec.66 Special audit. XIII.2\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST\u003c\/h3\u003e\n\u003cp\u003eSec.67 Power of inspection, search and seizure. XIV.1\u003cbr\u003eSec.68 Inspection of goods in movement. XIV.5\u003cbr\u003eSec.69 Power to arrest. XIV.20\u003cbr\u003eSec.70 Power to summon persons to give evidence and produce documents XIV.20\u003cbr\u003eSec.71 Access to business premises. XIV.21\u003cbr\u003eSec.72 Officers to assist proper officers. XIV.22\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XV – DEMANDS AND RECOVERY\u003c\/h3\u003e\n\u003cp\u003eSec.73 Determination of tax, pertaining to the period upto FY 2023-24, not paid or\u003cbr\u003eshort paid or erroneously refunded or ITC wrongly availed or utilised for any\u003cbr\u003ereason other than fraud or any willful misstatement or suppression of facts.\u003cbr\u003eSec.74 Determination of tax pertaining to the period upto FY 2023-24, not paid or\u003cbr\u003eshort paid or erroneously refunded or input tax credit wrongly availed or\u003cbr\u003eutilised by reason of fraud or any wilful misstatement or suppression of facts.\u003cbr\u003eSec.74A Determination of tax, not paid or short paid or erroneously refunded or ITC\u003cbr\u003ewrongly availed or utilised for any reason pertaining to FY 2024-25 onwards. XV.7\u003cbr\u003eSec.75 General provisions relating to determination of tax. XV.10\u003cbr\u003eSec.76 Tax collected but not paid to Government. XV.14\u003cbr\u003eSec.77 Tax wrongfully collected and paid to Central \/ State Government XV.15\u003cbr\u003eSections Arrangement of Sections Page\u003cbr\u003eSec.78 Initiation of recovery proceedings. XV.17\u003cbr\u003eSec.79 Recovery of tax XV.17\u003cbr\u003eSec.80 Payment of tax and other amount in instalments. XV.26\u003cbr\u003eSec.81 Transfer of property to be void in certain cases. XV.27\u003cbr\u003eSec.82 Tax to be first charge on property. XV.27\u003cbr\u003eSec.83 Provisional attachment to protect revenue in certain cases. XV.28\u003cbr\u003eSec.84 Continuation and validation of certain recovery proceedings. XV.29\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES\u003c\/h3\u003e\n\u003cp\u003eSec.85 Liability in case of transfer of business. XVI.1\u003cbr\u003eSec.86 Liability of agent and principal. XVI.1\u003cbr\u003eSec.87 Liability in case of amalgamation or merger of companies. XVI.1\u003cbr\u003eSec.88 Liability in case of company in liquidation. XVI.2\u003cbr\u003eSec.89 Liability of directors of private company. XVI.2\u003cbr\u003eSec.90 Liability of partners of firm to pay tax. XVI.3\u003cbr\u003eSec.91 Liability of guardians, trustees, etc. XVI.3\u003cbr\u003eSec.92 Liability of Court of Wards, etc. XVI.3\u003cbr\u003eSec.93 Special provisions regarding liability to pay tax\/interest\/penalty in certain cases. XVI.4\u003cbr\u003eSec.94 Liability in other cases. XVI.5\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XVII – ADVANCE RULING\u003c\/h3\u003e\n\u003cp\u003eSec.95 Definitions. XVII.1\u003cbr\u003eSec.96 Authority for advance Ruling. XVII.1\u003cbr\u003eSec.97 Application for advance ruling. XVII.1\u003cbr\u003eSec.98 Procedure on receipt of application. XVII.2\u003cbr\u003eSec.99 Appellate Authority for Advance Ruling. XVII.4\u003cbr\u003eSec.100 Appeal to Appellate Authority. XVII.4\u003cbr\u003eSec.101 Orders of Appellate Authority. XVII.5\u003cbr\u003eSec.101A Constitution of National Appellate Authority for Advance Ruling XVII.5\u003cbr\u003eSec.101B Appeal to National Authority XVII.7\u003cbr\u003eSec.101C Order of National Appellate Authority XVII.8\u003cbr\u003eSec.102 Rectification of advance ruling. XVII.8\u003cbr\u003eSections Arrangement of Sections Page\u003cbr\u003eSec.103 Applicability of advance ruling. XVII.9\u003cbr\u003eSec.104 Advance ruling to be void in certain circumstances. XVII.9\u003cbr\u003eSec.105 Powers of Authority and Appellate Authority. XVII.10\u003cbr\u003eSec.106 Procedure of Authority and Appellate Authority. XVII.10\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XVIII – APPEALS AND REVISION\u003c\/h3\u003e\n\u003cp\u003eSec.107 Appeals to Appellate Authority. XVIII.1\u003cbr\u003eSec.108 Powers of Revisional Authority. XVIII.7\u003cbr\u003eSec.109 Constitution of Appellate Tribunal and Benches thereof. XVIII.10\u003cbr\u003eSec.110 President and Members of Appellate Tribunal, their qualification,\u003cbr\u003eappointment, conditions of service, etc. XVIII.11\u003cbr\u003eSec.111 Procedure before Appellate Tribunal. XVIII.15\u003cbr\u003eSec.112 Appeals to Appellate Tribunal. XVIII.16\u003cbr\u003eSec.113 Orders of Appellate Tribunal. XVIII.21\u003cbr\u003eSec.114 Financial and administrative powers of President. XVIII.23\u003cbr\u003eSec.115 Interest on refund of amount paid for admission of appeal. XVIII.23\u003cbr\u003eSec.116 Appearance by authorised representative. XVIII.23\u003cbr\u003eSec.117 Appeal to High Court. XVIII.25\u003cbr\u003eSec.118 Appeal to Supreme Court. XVIII.27\u003cbr\u003eSec.119 Sums due to be paid notwithstanding appeal, etc. XVIII.28\u003cbr\u003eSec.120 Appeal not to be filed in certain cases. XVIII.28\u003cbr\u003eSec.121 Non appealable decisions and orders. XVIII.29\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XIX – OFFENCES AND PENALTIES\u003c\/h3\u003e\n\u003cp\u003eSec.122 Penalty for certain offences. XIX.1\u003cbr\u003eSec.122A Penalty for failure to register certain machines used in manufacture of goods\u003cbr\u003eas per special procedure XIX.4\u003cbr\u003eSec.122B Penalty for contravention of Provision related to Track \u0026amp; Trace Mechanism\u003cbr\u003eu\/s 148A XIX.4\u003cbr\u003eSec.123 Penalty for failure to furnish information return. XIX.5\u003cbr\u003eSec.124 Fine for failure to furnish statistics. XIX.5\u003cbr\u003eSec.125 General penalty. XIX.5\u003cbr\u003eSec.126 General disciplines related to penalty. XIX.6\u003cbr\u003eSections Arrangement of Sections Page\u003cbr\u003eSec.127 Power to impose penalty in certain cases. XIX.7\u003cbr\u003eSec.128 Power to waive penalty or fee or both. XIX.7\u003cbr\u003eSec.128A Waiver of interest or penalty or both relating to demands raised section 73, for\u003cbr\u003ecertain tax periods. XIX.7\u003cbr\u003eSec.129 Detention, seizure and release of goods and conveyances in transit. XIX.23\u003cbr\u003eSec.130 Confiscation of goods or conveyances and levy of penalty. XIX.24\u003cbr\u003eSec.131 Confiscation or penalty not to interfere with other punishments. XIX.26\u003cbr\u003eSec.132 Punishment for certain offences. XIX.26\u003cbr\u003eSec.133 Liability of officers and certain other persons. XIX.28\u003cbr\u003eSec.134 Cognizance of offences. XIX.28\u003cbr\u003eSec.135 Presumption of culpable mental state. XIX.28\u003cbr\u003eSec.136 Relevancy of statements under certain circumstances. XIX.29\u003cbr\u003eSec.137 Offences by companies. XIX.29\u003cbr\u003eSec.138 Compounding of offences. XIX.30\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XX – TRANSITIONAL PROVISIONS\u003c\/h3\u003e\n\u003cp\u003eSec.139 Migration of existing taxpayers. XX.1\u003cbr\u003eSec.140 Transitional arrangements for input tax credit. XX.1\u003cbr\u003eSec.141 Transitional provisions relating to job work. XX.9\u003cbr\u003eSec.142 Miscellaneous transitional provisions. XX.10\u003c\/p\u003e\n\u003ch3\u003eCHAPTER XXI – MISCELLANEOUS\u003c\/h3\u003e\n\u003cp\u003eSec.143 Job work procedure. XXI.1\u003cbr\u003eSec.144 Presumption as to documents in certain cases. XXI.7\u003cbr\u003eSec.145 Admissibility of micro films, facsimile copies of documents and computer\u003cbr\u003eprintouts as documents and as evidence. XXI.8\u003cbr\u003eSec.146 Common Portal. XXI.9\u003cbr\u003eSec.147 Deemed exports. XX1.12\u003cbr\u003eSec.148 Special procedure for certain processes. XXI.13\u003cbr\u003eSec.148A Track \u0026amp; trace mechanism for certain goods XXI.17\u003cbr\u003eSec.149 Goods and services tax compliance rating. XXI.18\u003cbr\u003eSec.150 Obligation to furnish information return. XXI.18\u003cbr\u003eSec.151 Power to call information. XXI.18\u003cbr\u003eSec.152 Bar on disclosure of information. XXI.19\u003cbr\u003eSec.153 Taking assistance from an expert. XXI.19\u003cbr\u003eSections Arrangement of Sections Page\u003cbr\u003eSec.154 Power to take samples. XXI.20\u003cbr\u003eSec.155 Burden of proof. XXI.20\u003cbr\u003eSec.156 Persons deemed to be public servants. XXI.20\u003cbr\u003eSec.157 Protection of action taken under this Act. XXI.20\u003cbr\u003eSec.158 Disclosure of information by a public servant. XXI.20\u003cbr\u003eSec.158A Consent based sharing of Information furnished by taxable person XXI.22\u003cbr\u003eSec.159 Publication of information in respect of persons in certain cases. XXI.23\u003cbr\u003eSec.160 Assessment proceedings, etc. not to be invalid on certain grounds. XXI.23\u003cbr\u003eSec.161 Rectification of errors apparent on the face of record. XXI.24\u003cbr\u003eSec.162 Bar on jurisdiction of civil courts. XXI.24\u003cbr\u003eSec.163 Levy of fee. XXI.24\u003cbr\u003eSec.164 Power of Government to make rules. XXI.24\u003cbr\u003eSec.165 Power to make regulations. XXI.25\u003cbr\u003eSec.166 Laying of rules, regulations and notifications. XXI.25\u003cbr\u003eSec.167 Delegation of powers. XXI.25\u003cbr\u003eSec.168 Power to issue instructions or directions. XXI.26\u003cbr\u003eSec.168A Power of Government to extend time limit in special circumstances XXI.28\u003cbr\u003eSec.169 Service of notice in certain circumstances. XXI.29\u003cbr\u003eSec.170 Rounding off of tax, etc. XXI.29\u003cbr\u003eSec.171 Anti–profiteering measure. XXI.30\u003cbr\u003eSec.172 Removal of difficulties. XXI.36\u003cbr\u003eSec.173 Amendment of Act 32 of 1994. XXI.37\u003cbr\u003eSec.174 Repeal and saving. XXI.37\u003cbr\u003eSections Arrangement of Sections Page\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42587011350737,"sku":"","price":2398.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-manual_jpg.jpg?v=1774681388"},{"product_id":"gst-gavel-a-litigation-guide","title":"GST Gavel - A Litigation Guide | 2026 Edition","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eGST Gavel - A Litigation Guide\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Jurisdiction \u0026amp; Procedural Fairness under GST                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Demand \u0026amp; Recovery                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Input Tax Credit                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eCancellation \u0026amp; Revocation of Cancellation of Registration \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       GST Refunds \u0026amp; Exemptions                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Inspection, Search, Seizure, Arrest \u0026amp; Summons                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Appeals                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Penalties during Transit                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eSupply                                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025  \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch2\u003e\n\u003cbr\u003e\u003cbr\u003e\n\u003c\/h2\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42595586343121,"sku":"","price":1646.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GSTGAVELMOCKUP_jpg_965967a8-c25d-4c83-bf58-84daaa404b95.jpg?v=1781693356"},{"product_id":"a-comprehensive-guide-to-the-gst-practiotioners-examination-with-mcqs","title":"GST Practitioner’s Exam Guide 2025 (With MCQs) – 2025","description":"\u003ch2 class=\"yst-title yst-title--1\"\u003eGST Practitioner’s Exam Guide 2025 (With MCQs) – 2025\u003c\/h2\u003e\n\u003cp\u003eGST Practitioner’s Exam Guide book is useful for professionals who intend to prepare the GST Practitioner’s Examination conducted by the National Academy of customs, Indirect Taxes and Narcotics (NACIN). The book can also be used as handbook for the GST Practitioners. Besides this, the book is also useful for the students for the professional examinations like CA, CS, CMA, Law and Commerce, who have a subject on GST in their courseware.\u003c\/p\u003e\n\u003cp\u003e– Central Goods and Services Tax Act, 2017\u003c\/p\u003e\n\u003cp\u003e– Integrated Goods and Services Tax Act, 2017\u003c\/p\u003e\n\u003cp\u003e– State Goods and Services Tax Acts, 2017\u003c\/p\u003e\n\u003cp\u003e– Goods and Services Tax (Compensation to States) Act, 2017\u003c\/p\u003e\n\u003cp\u003e– Various Form Prescribed under GST with Rules\/ Sections\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42601381920977,"sku":"","price":1299.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-practitioners_jpg.jpg?v=1774680164"},{"product_id":"gst-essesntials-combo","title":"GST Essesntials Combo","description":"\u003cp\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-ready-reckoner-9th-edition-2025\" target=\"_blank\"\u003eGST Ready Reckoner\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/how-to-handle-gst-notices-scrutiny-assessment-and-adjudication\" target=\"_blank\"\u003eHow to handle GST Notices, Scrutiny, Assessment and Adjudication\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/guide-to-gst-on-services\"\u003eGuide to GST on \u003c\/a\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/guide-to-gst-on-services\" rel=\"noopener\" target=\"_blank\"\u003eServices\u003c\/a\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42604044812497,"sku":"","price":5484.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/mega-combo-site-img.jpg?v=1746778850"},{"product_id":"gst-law-procedure-set-of-3-volumes-1","title":"GST Law \u0026 Procedure [set of 3 volumes]","description":"\u003ch2\u003eAbout GST Law \u0026amp; Procedure [set of 3 volumes]\u003cbr\u003e\u003cbr\u003e\n\u003c\/h2\u003e\n\u003ch3\u003e\u003cstrong\u003e\u003cem\u003eVolume 1\u003c\/em\u003e\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch4\u003eDivision 1\u003c\/h4\u003e\n\u003ch4\u003e\u003cstrong\u003eReferencer\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 1      \u003c\/strong\u003eComprehensive Glossary of GST Terminology\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 2\u003c\/strong\u003e      Lexicon of Legal Terms and Phrases\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 3\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e     Guiding Rules for the Construction and Application of Legislative Enactments\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 4\u003c\/strong\u003e      List of section-wise\/rule-wise commentary in different Chapters of this books\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 5\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e     List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.                                                                   \u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003eReferencer 6\u003c\/strong\u003e      GST Portal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 7\u003c\/strong\u003e      List of Extended Due Dates for Various GST Returns\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 8\u003c\/strong\u003e      Time-Barred Limits for Issuance of SCNs and Orders for Various Years\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 9\u003c\/strong\u003e      Applicable Interest Rates in Various Scenarios\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 10\u003c\/strong\u003e    An Overview of Summons issued u\/s 70\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 11\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e   A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 12\u003c\/strong\u003e    Illustrative Cases of Waiver of Penalty, Late Fee, and Interest\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 13\u003c\/strong\u003e    Prosecution \u0026amp; Penal Provisions of Sections 132 \u0026amp; 133\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 14\u003c\/strong\u003e    Directory of GST Forms, Returns, and Applications\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 15\u003c\/strong\u003e    Definitions of Various Types of Persons\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 16\u003c\/strong\u003e    Definitions of Various Types of GST Supplies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 17\u003c\/strong\u003e    Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 18\u003c\/strong\u003e    Scheme of broad classification of goods under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 19\u003c\/strong\u003e    Scheme of broad classification of services under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 20\u003c\/strong\u003e    List of Topic-Wise Circulars\/Instructions\/Guidelines etc.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 21\u003c\/strong\u003e    Supplies of Goods Liable to Reverse Charge under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 22\u003c\/strong\u003e    Supplies of Services Liable to Reverse Charge under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 23\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e   List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)                                                             \u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 24\u003c\/strong\u003e    GST Amnesty Scheme 2024: Relief Provisions under Section 128A\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 25\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e   Procedure \u0026amp; conditions for closure of proceedings under section 128A in r\/o demands issued u\/s 73\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 26\u003c\/strong\u003e    Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 27\u003c\/strong\u003e    Critical Deadlines for GST Amnesty Scheme, 2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 28\u003c\/strong\u003e    FAQs on GST Amnesty Scheme, 2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 29\u003c\/strong\u003e    GST State\/UT Jurisdictional Codes\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 30\u003c\/strong\u003e    Electronic Invoicing (E-Invoicing) under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 31\u003c\/strong\u003e    Common Provisions under CGST\/IGST\/UTGST Acts\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 32\u003c\/strong\u003e    Relevant Articles of the Constitution of India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 33\u003c\/strong\u003e    Goods and Services Tax Council (GST Council)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 34\u003c\/strong\u003e    Goods and Services Tax Network (GSTN)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 35\u003c\/strong\u003e    Production of additional evidence — Rule 112\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 36\u003c\/strong\u003e    Job Work under the GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 37\u003c\/strong\u003e    Works Contract Services under the GST\u003c\/p\u003e\n\u003ch4\u003eDivision 2\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eExempted Goods and GST Rates on Goods\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart A\u003c\/strong\u003e             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart B  \u003c\/strong\u003e           Exempted Goods under IGST Act only\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart C\u003c\/strong\u003e             CGST Rates of Goods with HSN Codes\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart D  \u003c\/strong\u003e           Exemption from compensation cess on supply of goods\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart E   \u003c\/strong\u003e          Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017\u003c\/p\u003e\n\u003ch4\u003eDivision 3\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eExempted Services and GST Rates on Services\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart A     \u003c\/strong\u003e        Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart B   \u003c\/strong\u003e          Exempted services under IGST Act only w.e.f. 01.07.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart C   \u003c\/strong\u003e          CGST rates of services with accounting codes w.e.f. 01.07.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart D    \u003c\/strong\u003e         Scheme of Classification of Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart E   \u003c\/strong\u003e          Compensation Cess Rates on Services w.e.f. 01.07.2017\u003c\/p\u003e\n\u003ch4\u003eDivision 4\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003ePractice and Procedure\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e      Introduction and Overview of GST including its Administration\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2  \u003c\/strong\u003e    Concept of Supply including Intra-State \u0026amp; Inter-State Supply\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3  \u003c\/strong\u003e    Place of Supply of Goods or Services or Both\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4 \u003c\/strong\u003e     Zero-Rated Supply (including Exports) and Imports\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5  \u003c\/strong\u003e    Levy of Tax\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e      Exemption from Tax\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7 \u003c\/strong\u003e     Registration\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8 \u003c\/strong\u003e     Electronic Commerce including TCS\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9  \u003c\/strong\u003e    Valuation of Taxable Supply\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003e\u003cem\u003eVolume 2\u003c\/em\u003e\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e      Input Tax Credit\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e      Classification of Goods and Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e      Time of supply and payment of tax\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e      Reverse Charge under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e      Tax Invoice, Credit and Debit Notes\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e      Returns\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e      Refunds\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e      Accounts and other records\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e      Offences, Penalties and Prosecution\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e      Transitional Provisions\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e      Assessment including Scrutiny\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e      Audit under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e      Inspection, Search, Seizure and Arrest\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e      Inspection of goods in transit including E-Way Bills\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 24\u003c\/strong\u003e      Demands and Recovery\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 25\u003c\/strong\u003e      Appeals and Revision\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 26\u003c\/strong\u003e      Advance Ruling\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 27\u003c\/strong\u003e      Liability to pay in certain cases\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 28\u003c\/strong\u003e      Miscellaneous Topics\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 29\u003c\/strong\u003e      GST on Real Estate Sector\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 30\u003c\/strong\u003e      Meanings of words \u0026amp; 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Ltd.","offers":[{"title":"Default Title","offer_id":42621876240593,"sku":"","price":5837.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_laws_procedure_jpg.jpg?v=1774527512"},{"product_id":"gst-law-simplified-1","title":"GST Law Simplified","description":"\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       GST Law and Administration                                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Activities Liable to GST                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Time and place of Supply                                                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Levy of Tax                                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Registration                                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Rates and Classification                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Valuation                                                                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Documents and Records                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Input Tax Credit                                                                    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 10\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Job Work                                                                                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Return and Tax Payment                                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Refund                                                                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Determination of Tax Liability and Recovery by the Department    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAudit                                                                                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInspection, Search, Seizure and Arrest                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLiability to Pay in Certain Cases                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 17     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePunishment for Offences                                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 18     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAppeals and Revision                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 19     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAdvance Ruling and Anti Profiteering                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 20     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExport of Goods and Services                                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 21     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOther Provisions                                                                    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure A   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDefinitions                                                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure B\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003eUpdated List of Circulars issued under CGST, IGST and Compensation Cess       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure C\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Forms under GST                                                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure D\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003eLiability on Reverse Charge basis and of\u003cbr\u003ee-Commerce Operators                                                          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure E   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST Rates on Goods                                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure F    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST Rates on Services                                                          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure G   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCess Rates                                                                              \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure H\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Exempted Goods                                                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure I\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Exempted Services                                                                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure J    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOther Exemptions                                                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure K   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSectionwise Index                                                                 \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42622936875217,"sku":"","price":1180.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gstlaw-mockup.jpg-Copy.jpg?v=1779865888"},{"product_id":"gst-mastery-mega-bundle","title":"GST Mastery Mega Bundle","description":"\u003cdiv\u003e\n\u003ch2\u003eGST Combo\u003c\/h2\u003e\n\u003col\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-ready-reckoner\" rel=\"noopener\" target=\"_blank\"\u003eGST Ready Reckoner\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-law-simplified-1\" rel=\"noopener\" target=\"_blank\"\u003eGST Law Simplified\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/reverse-charge-mechanism-under-gst\" rel=\"noopener\" target=\"_blank\"\u003eReverse Charge Mechanism\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-gavel-a-litigation-guide\" rel=\"noopener\" target=\"_blank\"\u003eGST Gavel - A Litigation Guide\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/insight-into-gst-litigations\" rel=\"noopener\" target=\"_blank\"\u003eInsight Into GST Litigations\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/gst-amnesty-scheme-2024\/\" rel=\"noopener\" target=\"_blank\"\u003eGST Amnesty Scheme, 2024\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/analysis-of-gst-returns-interlinking-of-returns-for-compliance-enhancement\" rel=\"noopener\" target=\"_blank\"\u003eGST Analysis of Returns\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-itc-draft-replies-internal-controls-new-edition-2nd-edn-2024\" rel=\"noopener\" target=\"_blank\"\u003eGST ITC - Draft Replies\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/gst-smart-guide-3\/\" rel=\"noopener\" target=\"_blank\"\u003eGST Smart Guide\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-on-real-estate-works-contracts\" rel=\"noopener\" target=\"_blank\"\u003eGST on Real Estate\u003c\/a\u003e\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003c\/div\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42627065348305,"sku":"","price":10826.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-combo_1.jpg?v=1748511703"},{"product_id":"gst-assessments-audits-untangling-complexities-1","title":"GST Assessments \u0026 Audits - Untangling Complexities","description":"\u003ch3\u003e\u003cspan style=\"color: #ff00ff;\"\u003e\u003cstrong\u003eAbout GST Assessments \u0026amp; Audits - Untangling Complexities\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKey Highlights\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eTabular presentation of step wise process of GST Assessments\u003c\/p\u003e\n\u003cp\u003eTabular presentation of step wise process of GST departmental Audits\u003c\/p\u003e\n\u003cp\u003eCoverage of latest relevant Circulars, Notifications and Instructions\u003c\/p\u003e\n\u003cp\u003eJourney from a Draft Audit Report to the Final Audit Report\u003c\/p\u003e\n\u003cp\u003eSample Final Audit Report (FAR)\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 1       \u003c\/strong\u003eEvolving Tax Eco-Systems across the Globe\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 2       \u003c\/strong\u003eAssessment under GST\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 3       \u003c\/strong\u003eGST Assessments – Step wise process\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 4       \u003c\/strong\u003eAudits under GST\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 5       \u003c\/strong\u003eGST Audit – Step wise Process\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Approach of Stakeholders\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 7       \u003c\/strong\u003eJudiciary’s take on GST Assessments and Audits\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 8       \u003c\/strong\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/gst-scrutiny-assessment-adjudication-demand-recovery\/\"\u003eHow to Handle your GST Assessments and Audits\u003c\/a\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 9       \u003c\/strong\u003eIs your Assessments and Audits only yours?\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 10     \u003c\/strong\u003eRepercussions of not Handling GST Assessments and Audits Right\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 11     \u003c\/strong\u003eHow Technology Can Help\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e     FAQs to understand Assessments and Audits in a better way\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppendix 1\u003c\/strong\u003e     Assessment Forms\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppendix 2\u003c\/strong\u003e     Circular No. 129\/48\/2019-GST, dated 24-12-2019\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppendix 3\u003c\/strong\u003e     Instructions\/Circulars\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppendix 4\u003c\/strong\u003e     Notification\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppendix 5\u003c\/strong\u003e     Circular No. 31\/05\/2018-GST, dated 9-2-2018\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppendix 6\u003c\/strong\u003e     \u003cstrong\u003eCircular No. 1053\/02\/2017-CX, dated 10-3-2017   \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppendix 7     \u003c\/strong\u003e\u003cstrong\u003eInstruction No. 02\/2022-GST, dated 22-3-2022      \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 8          \u003c\/strong\u003e\u003cstrong\u003eSample Final Audit Report Issued under section 65\u003c\/strong\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42640102293713,"sku":"","price":506.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST-ASSESSMENT_jpg.jpg?v=1774589804"},{"product_id":"gst-ready-referencer-practical-guide-for-professionals-1","title":"GST Ready Referencer - Practical Guide for Professionals","description":"\u003ch2\u003eAbout the GST Ready Referencer\u003c\/h2\u003e\n\u003cp\u003eChapter Description Page No.\u003cbr\u003eQuick Referencer\u003cbr\u003e Referencer on Section Wise Rules\u003cbr\u003e Referencer on Section Wise Forms\u003cbr\u003e Important SC, HC, AAAR Decisions\u003cbr\u003e Changes by Finance Act, 2025\u003cbr\u003e Definitions under CGST Act, 2017\u003cbr\u003eR.1 – R.11\u003cbr\u003eR.12 – R.23\u003cbr\u003eR.24 – R.26\u003cbr\u003eFA.1 – FA.6\u003cbr\u003eD.1 – D.18\u003c\/p\u003e\n\u003ch2\u003eGST Law\u003c\/h2\u003e\n\u003cp\u003e1 Basic Concepts of GST 1.1 – 1.48\u003cbr\u003e2 GST – Levy and Collection of Tax 2.1 – 2.130\u003cbr\u003e3 GST – Exemptions 3.1 – 3.97\u003cbr\u003e4 Place of Supply 4.1 – 4.48\u003cbr\u003e5 Time and Value of Supply 5.1 – 5.66\u003cbr\u003e6 Input Tax Credit 6.1 – 6.100\u003cbr\u003e7 Registration 7.1 – 7.56\u003cbr\u003e8 Tax Invoice, Credit and Debit Notes 8.1 – 8.32\u003cbr\u003e9 Payment 9.1 – 9.40\u003cbr\u003e10 Liability to Pay Tax in Certain Cases 10.1 – 10.8\u003cbr\u003e11 Returns 11.1 – 11.54\u003cbr\u003e12 Accounts and Records 12.1 – 12.10\u003cbr\u003e13 Deemed Exports, Job Work, E–Way Bill 13.1 – 13.26\u003cbr\u003e14 Administration Assessment Audit 14.1 – 14.28\u003cbr\u003e15 Authority for Advance Rulings 15.1 – 15.22\u003cbr\u003e16 Demand \u0026amp; Recovery of Tax 16.1 – 16.22\u003cbr\u003e17 Refund of Taxes Paid 17.1 – 17.70\u003cbr\u003e18 GST Inspection, Search and Seizure 18.1 – 18.16\u003cbr\u003e19 Offences and Penalties 19.1 – 19.52\u003cbr\u003e20 Appeals to Appellate Authority 20.1 – 20.40\u003cbr\u003e21 GSTAT procedure Rules, 2025 20.41 –82\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42648766513361,"sku":"","price":1799.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_ready_referencer_jpg.jpg?v=1774681501"},{"product_id":"gst-incorporating-bare-act-1","title":"GST Incorporating - Bare Act [July 2025 Edition]","description":"\u003ch3\u003eAbout the Book:\u003c\/h3\u003e\n\u003cdiv class=\"col-md-7\"\u003e\n\u003cdiv\u003eThe Central Goods and Services Tax Act, 2017 (Act 12 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017 [As amended by the Finance Bill, 2025 (14 of 2025), dt. 1-2-2025] l The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 26 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017) l The Integrated Goods and Services Tax Act, 2017 [Act 13 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017] [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024 l The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 27 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017) l The Union Territory Goods and Services Tax Act, 2017 (Act 14 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024 l The Goods and Services Tax (Compensation to States) Act, 2017 (Act 15 of 2017), dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024 l The Central Goods and Services Tax Rules, 2017 with Forms [Noti. No. 3\/2017-CT, dt. 19-6-2017] [As amended vide Noti. No. 07\/2025-Central Tax, dt. 23-01-2025, w.e.f 23-01-2025] l The Integrated Goods and Services Tax Rules, 2017 with Forms [Noti. No. 4\/2017-Integrated Tax, dt. 28-6-2017, w.e.f. 22-6-2017] l The Goods and Services Tax Compensation Cess Rules, 2017 [Noti. No. 2\/2017-Compensation Cess, dt. 1-7-2017] l The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 [Noti. No. 1\/2022-Compensation Cess, dt. 24-6-2022] l The Goods and Services Tax Settlement of Funds Rules, 2017 l The Goods and Services Tax Appellate Tribunal (Appointment \u0026amp; Conditions of Service of President \u0026amp; Members) Rules, 2023, dt. 25-10-2023\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42648802689233,"sku":"","price":840.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/WhatsAppImage2025-10-08at16.25.40_01671714_b0b0b91a-cdb8-4a4a-b1a5-ce5e4b31bbd1.webp?v=1759921383"},{"product_id":"gst-combo-i","title":"GST COMBO I","description":"\u003ch3 class=\"product__title\"\u003eGST Ready Reckoner 2025 Edition\u003c\/h3\u003e\n\u003cdiv id=\"price-template--16517488935121__main\" role=\"status\"\u003e\n\u003cdiv class=\"price price--large price--on-sale price--show-badge\"\u003e\n\u003cdiv class=\"price__container\"\u003e\n\u003cdiv class=\"price__sale\"\u003e\n\u003ch3\u003eGuide to GST on Services\u003c\/h3\u003e\n\u003cdiv id=\"price-template--16517488935121__main\" role=\"status\"\u003e\n\u003cdiv class=\"price price--large price--on-sale price--show-badge\"\u003e\n\u003cdiv class=\"price__container\"\u003e\n\u003cdiv class=\"price__sale\"\u003e\n\u003ch3\u003eHow to handle GST Notices, Scrutiny, Assessment and Adjudication\u003c\/h3\u003e\n\u003cdiv id=\"price-template--16517488935121__main\" role=\"status\"\u003e\n\u003cdiv class=\"price price--large price--on-sale price--show-badge\"\u003e\n\u003cdiv class=\"price__container\"\u003e\n\u003cdiv class=\"price__sale\"\u003e\n\u003ch3\u003eGST Refund A Practical Guide\u003c\/h3\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42648857018577,"sku":"","price":7260.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst--combo-site-img.jpg?v=1750413424"},{"product_id":"demystifying-gst-for-the-real-estate-sector","title":"Demystifying GST for the Real Estate Sector","description":"\u003ch4\u003eChapter 1 : Introduction\u003c\/h4\u003e\n\u003cp\u003e• Section 1: Understanding the Real Estate Sector 1\u003cbr\u003e• What comprises real estate? 2\u003cbr\u003e• Various arrangements under Real Estate 6\u003cbr\u003e• Real Estate – A legal perspective 7\u003cbr\u003e• Here are some key legal considerations in real estate 7\u003cbr\u003e• The different Legislations governing Real Estate Transactions 9\u003cbr\u003e• Section 2: Levy under the Constitution 11\u003cbr\u003e• Section 3: History of levy of indirect taxes on immovable property 12\u003cbr\u003e• Constitutional framework for indirect taxation 12\u003cbr\u003e• Power of State Legislature to Levy Tax on Sale of Goods 13\u003cbr\u003e• Initial interpretation of taxable goods 13\u003cbr\u003e• The emergence of works contract taxation 14\u003cbr\u003e• The Supreme Court verdict: Gannon Dunkerley case 14\u003cbr\u003e• Another Judgement impacting Levy of Sales Tax on Works contract 16\u003cbr\u003e• The 46th Constitutional Amendment and Its Impact 16\u003cbr\u003e• Key judicial developments in works contract taxation 18\u003cbr\u003e• Evolution of Indirect Taxation in the Real Estate Sector 22\u003cbr\u003e• Section 4: Introduction of GST and Challenges to Its Constitutional Validity 23\u003cbr\u003e• Addressing ambiguity and challenges 24\u003cbr\u003e• July 2017 – March 2019: Introduction of GST 24\u003cbr\u003e• April 2019 onwards: Major changes in GST for Real Estate 24\u003cbr\u003e• Proposed Amendment to the Scheme for Real Estate 25\u003c\/p\u003e\n\u003ch5\u003eChapter 2 : Basics of GST as relevant for the Real Estate Sector\u003c\/h5\u003e\n\u003cp\u003e• Section 1: Navigating complexity in the Goods and Services Tax era 26\u003cbr\u003e• Section 2: Taxable Event 27\u003cbr\u003e• Section 3: Understanding supply under GST 28\u003cbr\u003e• Supply in GST 28\u003cbr\u003e• Meaning of goods and services in GST 29\u003cbr\u003e• Understanding works contract under GST 30\u003cbr\u003e• Construction of apartments and its classification under GST 30\u003cbr\u003e• Tax implications on sale of Residential\/Commercial units 31\u003cbr\u003e• Completion certificate and first occupation 31\u003cbr\u003e• Understanding ‘first occupation’ 32\u003cbr\u003e• Partial occupancy certificate (Part OC) and GST implications 32\u003cbr\u003e• In the course and furtherance of business 33\u003cbr\u003e• Definition of business under GST 33\u003cbr\u003e• Meaning of “in the course or furtherance of business” 34\u003cbr\u003e• Reverse charge mechanism (RCM) and business definition 35\u003cbr\u003e• Section 4: Sale of land under GST 37\u003cbr\u003e• Land component in a sale of under-construction unit 37\u003cbr\u003e• Practical implications of land deduction 39\u003cbr\u003e• Can Developers allocate a higher land value? 39\u003cbr\u003e• Applicability of Rule 42 in Context of 1\/3rd Land Deduction 40\u003cbr\u003e• Section 5: Re-sale during Under-Construction stage 42\u003cbr\u003e• Classification of the transaction under GST 42\u003cbr\u003e• Concept of Novation agreement and international precedents 43\u003cbr\u003e• GST treatment in India for resale of under-construction units 43\u003cbr\u003e• Section 6: Input Tax Credit 46\u003cbr\u003e• ITC: General Principles 46\u003cbr\u003e• ITC restrictions for real estate projects under the 5 \/ 1% GST regime 47\u003cbr\u003e• Reversal of ITC in case of unsold units at completion 47\u003c\/p\u003e\n\u003ch5\u003eChapter 3 : Relevance of RERA in GST\u003c\/h5\u003e\n\u003cp\u003e• Section 1: Carpet Area 49\u003cbr\u003e• Section 2: Project 51\u003cbr\u003e• Section 3: Promoter 53\u003cbr\u003e• Section 4: Apartment 55\u003c\/p\u003e\n\u003ch5\u003eChapter 4 : Time of Supply\u003c\/h5\u003e\n\u003cp\u003e• Continuous supply of services 57\u003cbr\u003e• Time of supply for continuous supply of services 57\u003cbr\u003e• Practical application for Developers 58\u003c\/p\u003e\n\u003ch5\u003eChapter 5 : Place of Supply\u003c\/h5\u003e\n\u003cp\u003e• Place of supply for immovable property 60\u003cbr\u003e• Implications for construction services 60\u003cbr\u003e• Importance of place of supply 61\u003c\/p\u003e\n\u003ch5\u003eChapter 6 : Valuation of Supply\u003c\/h5\u003e\n\u003cp\u003e• Section 15 of the CGST Act, 2017 63\u003cbr\u003e• Notification No. 11\/2017-Central Tax (Rate) dated 28th June, 2017 64\u003cbr\u003e• Deemed value of land 64\u003cbr\u003e• Valuation method 64\u003cbr\u003e• Calculation 65\u003cbr\u003e• Compliance and documentation 66\u003c\/p\u003e\n\u003ch5\u003eChapter 7 : RCM for Real Estate Sector\u003c\/h5\u003e\n\u003cp\u003e• Specified services subject to RCM 67\u003cbr\u003e• Relevant notifications and provisions 67\u003cbr\u003e• Scenarios where RCM applies to Developers 67\u003cbr\u003e• Procurements from unregistered persons 69\u003c\/p\u003e\n\u003ch5\u003eChapter 8 : Taxation upto March 2019\u003c\/h5\u003e\n\u003cp\u003e• GST rates for real estate transactions 70\u003cbr\u003e• Under-construction properties 70\u003cbr\u003e• Completed properties 70\u003cbr\u003e• Affordable housing projects 70\u003cbr\u003e• ITC 70\u003cbr\u003e• Eligibility 71\u003cbr\u003e• Utilization of ITC 71\u003cbr\u003e• Abatement for land value 71\u003cbr\u003e• GST on services related to Real Estate 71\u003cbr\u003e• Reverse charge mechanism (RCM) 71\u003cbr\u003e• Amendments 72\u003cbr\u003e• ITC reversal 72\u003cbr\u003e• Section 17 72\u003cbr\u003e• Rule 42 72\u003cbr\u003e• Overview of ITC in Real Estate 73\u003cbr\u003e• Purpose of Rule 42 73\u003cbr\u003e• Method of ITC apportionment and reversal 73\u003cbr\u003e• Calculation 74\u003cbr\u003e• Step-by-Step calculation 74\u003cbr\u003e• Annual reconciliation 74\u003cbr\u003e• Issues faced in calculating the Rule 42 reversal for the period upto 31st March, 2019 74\u003cbr\u003e• ITC for Reversal – ITC of full project or ITC of the financial year of completion 75\u003cbr\u003e• Basis to calculate the reversal –value of sold\/ unsold units 75\u003cbr\u003e• Impact on cash flow and tax liability 75\u003cbr\u003e• Conclusion 76\u003cbr\u003e• Impact on Real Estate Sector 76\u003c\/p\u003e\n\u003ch5\u003eChapter 9 : Taxation effective from 1st April, 2019\u003c\/h5\u003e\n\u003cp\u003e• Definitions under GST 77\u003cbr\u003e• Residential real estate project (RREP) 77\u003cbr\u003e• Real estate project (REP) 77\u003cbr\u003e• Affordable Housing 78\u003cbr\u003e• Non-affordable housing 78\u003cbr\u003e• Conditions for new GST rates 79\u003cbr\u003e• No ITC 79\u003cbr\u003e• Transitional provisions 80\u003cbr\u003e• Impact on the Real Estate Sector 81\u003c\/p\u003e\n\u003ch5\u003eChapter 10 : Transitional Provisions effective from 1st April, 2019\u003c\/h5\u003e\n\u003cp\u003e• What qualified as ongoing projects 82\u003cbr\u003e• Options for ongoing projects 83\u003cbr\u003e• Credit reversal 83\u003cbr\u003e• Detailed steps for transition 84\u003cbr\u003e• Impact on the Real Estate Sector 84\u003c\/p\u003e\n\u003ch5\u003eChapter 11 : Land Procurement Models\u003c\/h5\u003e\n\u003cp\u003e• Outright purchase 85\u003cbr\u003e• Development Agreement (DA) 85\u003cbr\u003e• Area Sharing Model 86\u003cbr\u003e• Revenue Sharing Model: 86\u003cbr\u003e• Land Leasing 87\u003cbr\u003e• Government Land Allotment 88\u003cbr\u003e• Society Re-development Model 88\u003cbr\u003e• Slum Rehabilitation Model 89\u003c\/p\u003e\n\u003ch5\u003eChapter 12 : Business Models and its GST Implications\u003c\/h5\u003e\n\u003cp\u003e• Section 1: GST on outright land purchase model 91\u003cbr\u003e• Section 2: Transfer of development rights: A controversial taxation 93\u003cbr\u003e• Understanding development rights 93\u003cbr\u003e• Arguments for GST applicability on development rights 93\u003cbr\u003e• Arguments against GST applicability on development rights 95\u003cbr\u003e• Section 3: GST implications on land procured under Development Agreement (DA) Model 99\u003cbr\u003e• GST implications in revenue sharing model 99\u003cbr\u003e• GST implications in area sharing model 100\u003cbr\u003e• Time of supply of transactions between developer and\u003cbr\u003elandowner in a development agreement 101\u003cbr\u003e• Implications of Section 148 102\u003cbr\u003e• Exemption for supply of development rights: Notification\u003cbr\u003eNo. 4\/2019-Central Tax (Rate) 105\u003cbr\u003e• Reverse charge mechanism: Notification No. 5\/2019-Central Tax (Rate) 106\u003cbr\u003e• Valuation of development rights and construction services 108\u003c\/p\u003e\n\u003ch5\u003eChapter 13 : Various Scenarios under the Development Model\u003c\/h5\u003e\n\u003cp\u003e• Section 1: Residential - Area 112\u003cbr\u003e• Section 2: Residential - Revenue 117\u003cbr\u003e• Section 3: Commercial – Area 121\u003cbr\u003e• Section 4: Commercial – Revenue 127\u003cbr\u003e• Section 5: Mix (RREP) - Area 132\u003cbr\u003e• Section 6: Mix (REP) - Area 136\u003cbr\u003e• Section 7: Landowner sales 140\u003cbr\u003e• Section 8: TDR Certificates 142\u003c\/p\u003e\n\u003ch5\u003eChapter 14 : Transfer of long-lease Rights and GST Implications\u003c\/h5\u003e\n\u003cp\u003e• Understanding long-lease rights in Real Estate 146\u003cbr\u003e• GST on lease premium paid to Government authorities 146\u003cbr\u003e• Exemption on lease component in sale of under-construction units 147\u003cbr\u003e• Exemption on long-term lease of land for residential projects 147\u003cbr\u003e• Reverse charge mechanism (RCM) on long-term lease transactions 148\u003cbr\u003e• Judicial Interpretation: Gujarat High Court’s judgment 148\u003cbr\u003e• Sale of units after completion 149\u003c\/p\u003e\n\u003ch5\u003eChapter 15 — 80:20 Procurement Rule for Real Estate Projects\u003c\/h5\u003e\n\u003cp\u003e• Understanding the 80:20 procurement rule 151\u003cbr\u003e• Key Issues in calculation 152\u003cbr\u003e• Periodicity of calculation 153\u003cbr\u003e• Consequences of not meeting the 80% criteria 153\u003cbr\u003e• Reporting and compliance 154\u003c\/p\u003e\n\u003ch5\u003eChapter 16 : Rule 42 Reversal\u003c\/h5\u003e\n\u003cp\u003e• Revised Rule 42 155\u003cbr\u003e• Applicability to real estate projects 155\u003cbr\u003e• Key provisions of the revised Rule 42 156\u003cbr\u003e• New apportionment formula based on carpet area 156\u003cbr\u003e• Compliance requirements 157\u003cbr\u003e• Impact on real estate developers 157\u003c\/p\u003e\n\u003ch5\u003eChapter 17 : Other Components in a Sale of Under-construction Unit\u003c\/h5\u003e\n\u003cp\u003e• Preferential location charges (PLC) 160\u003cbr\u003e• Infrastructure and development charges 160\u003cbr\u003e• Nature of charges 160\u003cbr\u003e• Parking charges 161\u003cbr\u003e• Water and electricity connection charges 161\u003cbr\u003e• One-time maintenance deposit 161\u003c\/p\u003e\n\u003ch5\u003eChapter 18 : Credit Notes and Refund under GST in case of Unit Cancellation\u003c\/h5\u003e\n\u003cp\u003e• Section 1: Credit Notes for Cancellations 164\u003cbr\u003e• Section 2: Refunds for Cancellations 165\u003c\/p\u003e\n\u003ch5\u003eChapter 19 : Closing Thoughts 168\u003c\/h5\u003e\n\u003ch5\u003eChapter 20 : Addendum 170\u003c\/h5\u003e\n\u003cp\u003eRelevant Notifications\u003cbr\u003e• 4\/2018 – Central Tax (Rate) dated 25th January 2018 170\u003cbr\u003e• 3\/2019 – Central Tax (Rate) dated 29th March 2019 171\u003cbr\u003e• 4\/2019 – Central Tax (Rate) dated 29th March 2019 206\u003cbr\u003e• 5\/2019 – Central Tax (Rate) dated 29th March 2019 212\u003cbr\u003e• 6\/2019 – Central Tax (Rate) dated 29th March 2019 214\u003cbr\u003e• 7\/2019 – Central Tax (Rate) dated 29th March 2019 216\u003cbr\u003e• 8\/2019 – Central Tax (Rate) dated 29th March 2019 218\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42651261862097,"sku":"","price":599.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst_for_the_real_estate_jpg.jpg?v=1774680024"},{"product_id":"indirect-taxes-containing-gst-customs-ftp-comprehensive-issues-1","title":"Indirect Taxes Containing GST, Customs, FTP \u0026 Comprehensive Issues","description":"\u003ch2\u003e\u003cspan style=\"color: #ff00ff;\"\u003eABOUT Indirect Taxes Containing GST, Customs, FTP \u0026amp; Comprehensive Issues\u003c\/span\u003e\u003c\/h2\u003e\n\u003ctable style=\"font-weight: 400;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp\u003ePART I\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGOODS AND SERVICES TAX (GST)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 1       Fundamentals of GST\u003c\/p\u003e\n\u003cp\u003eChapter 2       Basics of GST\u003c\/p\u003e\n\u003cp\u003eChapter 3       One Nation-One Tax\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Goods and Services Tax Network (GSTN)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       GST Council\u003c\/p\u003e\n\u003cp\u003eChapter 6       Important Definitions\u003c\/p\u003e\n\u003cp\u003eChapter 7       Supply\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e       Composite and Mixed Supplies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Levy and Collection\u003c\/p\u003e\n\u003cp\u003eChapter 10     Composition Levy\u003c\/p\u003e\n\u003cp\u003eChapter 11     Exemptions\u003c\/p\u003e\n\u003cp\u003eChapter 12     Reverse Charge Mechanism (RCM)\u003c\/p\u003e\n\u003cp\u003eChapter 13     Time of Supply\u003c\/p\u003e\n\u003cp\u003eChapter 14     Place of Supply\u003c\/p\u003e\n\u003cp\u003eChapter 15     Value of Supply\u003c\/p\u003e\n\u003cp\u003eChapter 16     Registration under GST\u003c\/p\u003e\n\u003cp\u003eChapter 17     Input Tax Credit (ITC)\u003c\/p\u003e\n\u003cp\u003eChapter 18     Payment of tax\u003c\/p\u003e\n\u003cp\u003eChapter 19     Tax Invoice, Credit and Debit Notes\u003c\/p\u003e\n\u003cp\u003eChapter 20     Interest on delayed payment of tax\u003c\/p\u003e\n\u003cp\u003eChapter 21     Offences and Penalties under GST\u003c\/p\u003e\n\u003cp\u003eChapter 22     Returns under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e     Accounts and Records under GST\u003c\/p\u003e\n\u003cp\u003eChapter 24     Assessment\u003c\/p\u003e\n\u003cp\u003eChapter 25     Audit\u003c\/p\u003e\n\u003cp\u003eChapter 26     Refund\u003c\/p\u003e\n\u003cp\u003eChapter 27     TDS under GST\u003c\/p\u003e\n\u003cp\u003eChapter 28     TCS under GST\u003c\/p\u003e\n\u003cp\u003eChapter 29     GST Practitioners\u003c\/p\u003e\n\u003cp\u003eChapter 30     Anti-Profiteering\u003c\/p\u003e\n\u003cp\u003eChapter 31     Demand and Adjudication\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 32\u003c\/strong\u003e     Liability to pay in Certain Cases\u003c\/p\u003e\n\u003cp\u003eChapter 33     Appeals and Revisions under GST\u003c\/p\u003e\n\u003cp\u003eChapter 34     Advance Ruling\u003c\/p\u003e\n\u003cp\u003eChapter 35     Goods and Services Tax (Compensation to States) Act, 2017\u003c\/p\u003e\n\u003cp\u003ePART II\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCUSTOMS ACT\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 1       Basic Concepts\u003c\/p\u003e\n\u003cp\u003eChapter 2       Valuation under Customs\u003c\/p\u003e\n\u003cp\u003eChapter 3       Types of Duties\u003c\/p\u003e\n\u003cp\u003eChapter 4       Administrative and Other Aspects\u003c\/p\u003e\n\u003cp\u003eChapter 5       Import and Export Procedure\u003c\/p\u003e\n\u003cp\u003eChapter 6       Baggage\u003c\/p\u003e\n\u003cp\u003eChapter 7       Appeals under Customs\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e       Appeal to Commissioner (Appeal)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Appeals to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)           \u003cstrong\u003e      \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e     Appeals to High Court\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Appeals to Supreme Court of India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e     Appeals to the Settlement Commission\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e     Authority for Advance Ruling\u003c\/p\u003e\n\u003cp\u003ePART III\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFOREIGN TRADE POLICY 2015-2020\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e(\u003cem\u003eApplicability extended up to 31st March 2023\u003c\/em\u003e)\u003c\/p\u003e\n\u003cp\u003eChapter 14     Foreign Trade Policy 2015-2020\u003c\/p\u003e\n\u003cp\u003ePART IV\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCOMPREHENSIVE ISSUES UNDER CUSTOMS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 15     Comprehensive Issues under Customs\u003c\/p\u003e\n\u003cp\u003eSolved Examination Papers (November 2020)\u003c\/p\u003e\n\u003cp\u003eSolved Examination Papers (January 2021)\u003c\/p\u003e\n\u003cp\u003eSolved Examination Papers (July 2021)\u003c\/p\u003e\n\u003cp\u003eSolved Examination Papers (December 2021)\u003c\/p\u003e\n\u003cp\u003eSolved Examination Papers (May 2022)\u003c\/p\u003e\n\u003cp\u003eSolved Examination Papers (November 2022)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eModel Question Paper\u003c\/strong\u003e\u003cimg src=\"https:\/\/shopscan.in\/wp-content\/uploads\/2024\/01\/indirect-tax-shopscan-2.jpg\" alt=\"indirect-tax---shopscan-2\"\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42651372224721,"sku":"","price":1353.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/INDIRECT_TAXES_jpg.jpg?v=1774521548"},{"product_id":"gst-combo-pack-2-bare-act-manual-exam-guide","title":"GST Combo Pack 2 – Bare Act, Manual \u0026 Exam Guide","description":"\u003ch3 data-start=\"1006\" data-end=\"1033\"\u003e\u003cstrong data-start=\"1006\" data-end=\"1033\"\u003eIncluded in this Combo:\u003c\/strong\u003e\u003c\/h3\u003e\n\u003col\u003e\n\u003cli\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-incorporating-bare-act-1\" rel=\"noopener\" target=\"_blank\"\u003e\u003cstrong data-start=\"1038\" data-end=\"1071\"\u003eGST Bare Act (June 2025 Edition)\u003c\/strong\u003e\u003c\/a\u003e\u003cbr data-start=\"1071\" data-end=\"1074\"\u003eThe statutory GST law text with all amendments, ideal for reference and legal clarity.\u003cstrong data-start=\"1168\" data-end=\"1192\"\u003e\u003cbr\u003e\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-start=\"1168\" data-end=\"1315\"\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-ready-referencer-practical-guide-for-professionals-1\" rel=\"noopener\" target=\"_blank\"\u003e\u003cstrong data-start=\"1168\" data-end=\"1192\"\u003eGST Ready Referencer\u003c\/strong\u003e\u003c\/a\u003e\u003cbr data-start=\"1192\" data-end=\"1195\"\u003eA practical summary of GST provisions, rates, due dates, and forms. Quick lookup format – perfect for day-to-day use.\u003c\/li\u003e\n\u003cli data-start=\"1168\" data-end=\"1315\"\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-manual-a-comprehensive-book-on-gst-law-1\" rel=\"noopener\" target=\"_blank\"\u003e\u003cstrong data-start=\"1320\" data-end=\"1334\"\u003eGST Manual\u003c\/strong\u003e\u003c\/a\u003e\u003cbr data-start=\"1334\" data-end=\"1337\"\u003eA comprehensive guide with detailed commentary, procedural insights, case laws, and departmental instructions.\u003c\/li\u003e\n\u003cli data-start=\"1168\" data-end=\"1315\"\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/a-comprehensive-guide-to-the-gst-practiotioners-examination-with-mcqs\" rel=\"noopener\" target=\"_blank\"\u003e\u003cstrong data-start=\"1455\" data-end=\"1488\"\u003eGST Practitioner's Exam Guide\u003c\/strong\u003e\u003c\/a\u003e\u003cbr data-start=\"1488\" data-end=\"1491\"\u003eTailor-made for those appearing for the GSTP Exam. Includes MCQs, theory notes, previous year questions, and mock tests.\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42651940618449,"sku":"","price":5961.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-combo_4.jpg?v=1750848782"},{"product_id":"gst-combo","title":"Gst Combo","description":"\u003ch2\u003e\u003cstrong\u003eIncluded in This Combo\u003c\/strong\u003e\u003c\/h2\u003e\n\u003col\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/gst-manual\/\"\u003eGST Manual (A Comprehensive Book on GST Law) \u003c\/a\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/a-comprehensive-guide-to-the-gst-practitioners-examination-with-mcqs\/\"\u003e\u003cb\u003eAuthor:\u003c\/b\u003e CA G Seker\u003c\/a\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e\u003cstrong\u003eA Comprehensive Book on GST Law , \u003cem\u003eAs Amended by Finance Act, 2025\u003c\/em\u003e\u003c\/strong\u003e\u003c\/span\u003e \u003cbr\u003e\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003e\u003cstrong\u003e \u003ca href=\"https:\/\/shopscan.in\/product\/a-comprehensive-guide-to-the-gst-practitioners-examination-with-mcqs\/\"\u003eA Comprehensive Guide to the GST Practitioner’s Examination (with MCQs)  \u003cb\u003eAuthor:\u003c\/b\u003e Dr. Rajeev Babel (FCS \u0026amp; IP)\u003c\/a\u003e\u003cbr\u003ebook is useful for professionals who intend to prepare the GST Practitioner’s Examination conducted by the NACIN. The book can also be used as handbook for the GST Practitioners.\u003c\/strong\u003e\u003c\/span\u003e \u003cbr\u003e\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/gst-ready-reckoner-5\/\"\u003eGST Ready Reckoner \u003cb\u003eAuthor:\u003c\/b\u003e Pankaj Goyal\u003c\/a\u003e\u003cbr\u003eGet the latest 9th Edition of GST Ready Reckoner (2025) with Q\u0026amp;A, flow charts, case laws \u0026amp; full GST Act. Trusted by CAs, consultants, and students\u003c\/span\u003e\u003c\/strong\u003e \u003cbr\u003e\u003cbr\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/supreme-court-judgements-on-gst\/\"\u003eSupreme Court Judgements on GST \u003cb\u003eAuthor:\u003c\/b\u003e Dr. Sanjay Agarwal \u0026amp; CA (Dr) Neha Somani\u003c\/a\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003eThis GST book provides in-depth analysis and insights into landmark cases, helping you understand the legal landscape of Goods and Services Tax in India.\u003c\/span\u003e\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42652002123985,"sku":"","price":7128.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-combo-1.jpg?v=1750852344"},{"product_id":"gst-inspection-search-seizure-1","title":"GST Inspection, Search \u0026 Seizure","description":"\u003ch2\u003e\u003cspan\u003eABOUT GST Inspection, Search \u0026amp; Seizure\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eHighlights\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eLegal, comprehensive and illustrative commentary on interpretation of provisions of GST law on search, seizure, punishments, etc\u003c\/li\u003e\n\u003cli\u003eEasy to understand law and procedure on topics covered under GST\u003c\/li\u003e\n\u003cli\u003eSupported by various judicial pronouncements\u003c\/li\u003e\n\u003cli\u003eTopics covered include Inspection\/Search\/Seizure\/Arrest\/Summons\/Detention, Seizure \u0026amp; Release of goods and vehicles\/Confiscation\/Fake invoices, etc.\u003c\/li\u003e\n\u003cli\u003eSpecial chapters on principles of interpretation and fake invoices.\u003c\/li\u003e\n\u003cli\u003eText of all important and relevant Notifications\/Guidelines\/Instructions\/ Circulars\/SOPs, etc\u003c\/li\u003e\n\u003cli\u003eImportant legal maxims and abbreviations given as Appendices\u003c\/li\u003e\n\u003cli\u003eAuthored by subject experts and practicing professionals dealing with such matters.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42672431923409,"sku":null,"price":1610.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/30_jpg.jpg?v=1774519486"},{"product_id":"handbook-on-gst-1","title":"Handbook on GST","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eHandbook on GST\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConcept of Indirect Taxes                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eIntroduction to GST                                                                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCharge of GST                                                                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConcept of Supply                                                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExemptions from GST                                                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePlace of Supply                                                                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTime of Supply                                                                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eValue of Supply                                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Tax Credit                                                                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRegistration                                                                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTax Invoice, Credit and Debit Notes                                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAccounts and Records\u003c\/span\u003e\u003cspan\u003e                                                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eElectronic Way Bill                                                                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePayment of Tax                                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     TDS \u0026amp; TCS                                                                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReturns\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42677891039441,"sku":null,"price":450.5,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-goods_jpg.jpg?v=1774519200"},{"product_id":"gst-appellate-tribunal-practice-manual","title":"GST Appellate Tribunal Practice Manual","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eGST Appellate Tribunal Practice Manual\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003ch2 class=\"I-INDEX\" align=\"center\"\u003e\u003cspan\u003ePART I\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"I-INDEX\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eLAW \u0026amp; PRACTICE\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST in India \u0026amp; Overview                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST Litigation \u0026amp; its Management                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eShow Cause Notice                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDemand Order and Recovery                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eFirst Appellate Authority                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRevisional Authority                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eHigh Court                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Tax Credit                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReverse Charge Mechanism                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRefund under GST                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInspection, Search, Seizure, Summons \u0026amp; Arrest                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Taxable Event                                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Miscellaneous provisions                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"I-INDEX\" align=\"center\"\u003e\u003cspan\u003ePART II\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"I-INDEX\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eGSTAT\u003cbr\u003eLAW \u0026amp; PROVISIONS\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAppellate Tribunal and Benches thereof                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 1    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTAT (Procedure) Rules, 2025                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 2    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOnline Filing of Appeals and Applications — User Manual       \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"I-INDEX\" align=\"center\"\u003e\u003cspan\u003ePART III\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"I-INDEX\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eCASE LAWS\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSummary of Landmark Judgments                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSummary of Important Instructions\/Circulars Issued by CBIC        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"I-INDEX\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTAT, Principal Bench, New Delhi- Judgements on Anti-Profiteering Measures \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 18\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     GST Appellate Tribunal Landmark Judgementsd\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42694552453329,"sku":null,"price":1196.25,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-appellate-mockup_jpg_6264fad4-3ce0-4b2c-8af4-b08615d4941c.jpg?v=1780637388"},{"product_id":"historical-rates-reform-in-gst","title":"Historical Rates Reform in GST 2.0","description":"\u003ch2\u003eSHORT CONTENTS\u003c\/h2\u003e\n\u003ch3\u003ePreamble and Precautions\u003cstrong\u003e….1\u003c\/strong\u003e\n\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003e1      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eChange in GST Rates on Goods – HSN-wise\u003cstrong\u003e…. 1-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e2      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eChange in GST Rates on Goods – Sector-wise\u003cstrong\u003e….2-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e3      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eChange in GST Rates on Services – HSN-wise\u003cstrong\u003e…. 3-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e4      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eChange in GST Rates on Services – Sector-wise\u003cstrong\u003e…. 4-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e5      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eRecommendations relating to GST Rates on Goods and Services\u003cstrong\u003e….5-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e6      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eRecommendations relating to process, facilitation and GSTAT\u003cstrong\u003e….. 6-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e7      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eFAQ on the decisionsofthe56thGSTCouncil Meeting vide Press Release\u003cstrong\u003e…..7-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e8      \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eTime of supply – Change in rates of tax – Goods or Services\u003cstrong\u003e….. 8-1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003e[In Chapters 1 to 4,Entry Numbers of the concerned Notification\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003ehave also been incorporated along with every change in GST Rate]\u003c\/em\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42734180597969,"sku":null,"price":316.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/HistoricalRatesReformMockup.jpg?v=1757314352"},{"product_id":"gst-2-0-income-tax-act-2025-professional-taxation-combo","title":"GST 2.0 \u0026 Income Tax Act 2025 – Professional Taxation Combo","description":"\u003col\u003e\n\u003cli style=\"font-weight: bold;\"\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/income-tax-act-2025-by-dr-girish-ahuja-dr-ravi-gupta\/\" rel=\"noopener\" target=\"_blank\"\u003e\u003cstrong\u003eIncome Tax Act, 2025 By Dr. Girish Ahuja \u0026amp; Dr. Ravi Gupta\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli class=\"product_title entry-title\" style=\"font-weight: bold;\"\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/historical-rates-reform-in-gst-2-0\/\"\u003e\u003cstrong\u003eHistorical Rates Reform in GST 2.0\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42740199489745,"sku":null,"price":1936.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/combooffer.jpg?v=1757677013"},{"product_id":"gst-tariff-exemptions-on-goods-services-w-e-f-22-09-2025","title":"GST Tariff \u0026 Exemptions on Goods \u0026 Services (w.e.f. 22.09.2025)","description":"\u003cp\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eGST Tariff \u0026amp; Exemptions on Goods \u0026amp; Services 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003ch1\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003ePART A- GLANCE\u003c\/span\u003e\u003c\/h1\u003e\n\u003ch5\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA1 Preamble, Transition and Precautions – GST 2.0 – From 22 Sept. 2025\u003c\/span\u003e\u003c\/h5\u003e\n\u003cul\u003e\n\u003cli class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA) Preamble A1-1\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003col\u003e\n\u003cli class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.1 GST Rate Rationalization - Vision to reduce GST slabs A1-1\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.2 GST Collections in India: Approximate Rate-Wise Breakdown A1-1\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.3 56th GST Council Meeting overhauls India’s GST Structure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003ewith a Two-Rate System A1-2\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.4 Key Highlights of the 56th GST Council Meeting A1-3\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.5 Impact of reduction in GST Rates A1-4\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB) Time of Supply – New v. Old GST Rate A1-5\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB.1 Why this discussion is necessary? A1-5\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB.2 Section 14 - Change in rate of tax - supply of goods\/services A1-5\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB.3 Supply of Services – To summarize A1-6\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB.4 Supply of Goods (other than composition taxpayers) – To\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003esummarize A1-7\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB.5 FAQ by Press Release dated 03 Sept. 2025 A1-8\u003c\/span\u003e\u003c\/p\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eC) Debit Notes and Credit Notes A1-9\u003c\/span\u003e\u003c\/h5\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eD) Stock as on 21.09.2025 A1-9\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eD.1 If the outward supply has been exempted A1-9\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eD.2 GST Rates have been reduced on Goods A1-11\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eD.3 GST Rate on goods held in stock, but supplied on or\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eafter 22.09.2025 A1-11\u003c\/span\u003e\u003c\/p\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eE) Accumulated ITC – Utilisation and Refund A1-12\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eE.1 If the outward supply has been exempted – Persons exclusively\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003esupplying such goods or trading these goods – Accumulated ITC A1-12\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eE.2 Where GST Rate has been reduced or persons is supplying\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003etaxable as well as exempt supplies – Accumulated ITC A1-12\u003c\/span\u003e\u003c\/p\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eF) E-way Bills A1-14\u003c\/span\u003e\u003c\/h5\u003e\n\u003ch2\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003exii CONTENTS\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch5\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eG) \u0026amp;nbsp; \u0026amp;nbsp; Pass on the benefit to the consumer – Anti-Profiteering \u0026amp;nbsp; \u0026amp;nbsp; A1-15\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eG.1 Primary objective of rationalization of GST Rates A1-15\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eG.2 \u0026amp;nbsp; \u0026amp;nbsp; Anti-profiteering \u0026amp;nbsp; \u0026amp;nbsp; A1-15\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eG.3 Government’s commitments and steps A1-15\u003c\/span\u003e\u003c\/p\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\n\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eH) \u0026amp;nbsp; \u0026amp;nbsp; Rates Notifications – Implementing recommendations of 56th Meeting of \u003c\/span\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003ethe GST Council A1-16\u003c\/span\u003e\n\u003c\/h5\u003e\n\u003ch2\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA2 Change in GST Rates – HSN wise Comparison as on 22 Sept. 2025\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch5\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA) Change in GST Rates on Goods – HSN-wise A2-1\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e1.1 Change in rates of goods A2-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e1.2 Change in value; No change in rate (5%) A2-35\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e1.3 Change in value; No change in rate (18%) A2-36\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e1.4 Change in IGST Rate (18% to Nil) A2-36\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB) Change in GST Rates on Services – HSN-wise A2-38\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch5\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA3 Press Release Dated 3rd Sept., 2025 and FAQs\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA) Press Release - 56th Meeting of the GST Council A3-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI. Recommendations relating to GST rates on goods A3-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eII. Recommendations relating to GST rates on services A3-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIII. Recommendation relating to date of implementation A3-2\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB) FAQ - 1 dated 03.09.2025 A3-3\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eC) FAQ - 2 dated 15.09.2025 A3-13\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eD) FAQ - 3 dated 18.09.2025 A3-18\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eE) FAQ - 4 dated 18.09.2025 A3-19\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA4 Reverse Charge Supplies under GST as on 22 Sept. 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e4.1 Reverse Charge in respect of goods under sec. 9(3) of the\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eGST Act and sec. 5(3) of the IGST Act A4-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e4.2 Reverse Charge in respect of services under sec 9(3) of the\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eGST Act and sec. 5(3) of the IGST Act A4-3\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e4.3 Reverse Charge in respect of goods and services\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eunder sec. 9(4) of the GST Act and sec. (4) of the IGST Act A4-12\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003ePART B – GST TARIFF \u0026amp;amp; EXEMPTIONS – GOODS\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2\u003e\n\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB1-A Exemptions in the GST – Goods as on 22 Sept.\u003c\/span\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e 2025\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 10\/2025-CT (Rate), dated 17 Sept. 2025 \u0026amp;nbsp; \u0026amp;nbsp; B1-A2\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eII \u0026amp;nbsp; \u0026amp;nbsp; Explanations and Annexures - Notification No. 10\/2025-CT\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(Rate), dated 17 Sept. 2025 B1-A16\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eCONTENTS xiii\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 7\/2017-CT (Rate), dated 28 June 2017 and\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eNo. 7\/2017-IT (Rate), dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; B1-A22\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIV \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 26\/2017-CT (Rate), dated 21 Sept. 2017 and\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eNo. 26\/2017-IT (Rate), dated 21 Sept. 2017 B1-A22\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eV \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 30\/2017 - IT (Rate), dated 22 Sept. 2017 \u0026amp;nbsp; \u0026amp;nbsp; B1-A22\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eVI \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 26\/2018 - CT (Rate), dated 31 Dec. 2018;\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e27\/2018 - IT (Rate), dated 31 Dec. 2018 B1-A23\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eVII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 11\/2019 - IT (Rate), dated 29 June 2019\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003ew.e.f. 01 July 2019 \u0026amp;nbsp; \u0026amp;nbsp; B1-A23\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eVIII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 19\/2019 - Customs, dated 06 July 2019 \u0026amp;nbsp; \u0026amp;nbsp; B1-A23\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIX \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 19\/2019 - CT (Rate) and No. 18\/2019- IT\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(Rate), both dated 30 Sept. 2019; and w.e.f. 01 Oct. 2019 B1-A24\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB1-B Exemptions in the GST – Goods up to 21 Sept. 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 2\/2017-CT (Rate) dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; B1-B2\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eII \u0026amp;nbsp; \u0026amp;nbsp; Explanations and Annexures in Notification No. 2\/2017-CT\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(Rate), dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; B1-B33\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 15\/2017 - IT (Rate), dated 30 June 2017\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003erescinded vide No. 17\/2017 - IT (Rate),\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003edated 05 July 2017 - SEZ \u0026amp;nbsp; \u0026amp;nbsp; B1-B40\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIV Finance Act, 2020 (sections 132 \u0026amp;amp; 135), dated 27 March 2020 B1-B40\u003c\/span\u003e\u003c\/p\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB2-A GST Rates on Goods as on 22 Sept. 2025\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 9\/2025-CT (Rates), dated 17 Sept. 2025 read with\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eCorrigendum dated 18 Sept. 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-1 Schedule – I – 5% B2-A3\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eList 1 B2-A53\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-2 Schedule – II – 18% B2-A55\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-3 Schedule – III – 40% B2-A127\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-4 Schedule – IV – 3% B2-A129\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-5 Schedule – V – 0.25% B2-A131\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-6 Schedule – VI – 1.5% B2-A132\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-7 Schedule – VII – 28% B2-A133\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eII \u0026amp;nbsp; \u0026amp;nbsp; Explanations - Notification No. 9\/2025, dated 17 Sept. 2025 \u0026amp;nbsp; \u0026amp;nbsp; B2-A134\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 3\/2017 dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-A134\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIV \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 50\/2017-Customs, dated 30 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-A141\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eV \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 37\/2017-CT (Rate), dated 13 Oct. 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-A141\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003exiv CONTENTS\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eVI \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 39\/2017-CT (Rate), dated 18 Oct. 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-A143\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eVII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 40\/2017-CT (Rate), dated 23 Oct. 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-A144\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eVIII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 8\/2018-CT (Rate), dated 25 Jan. 2018 \u0026amp;nbsp; \u0026amp;nbsp; B2-A145\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIX \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 21\/2018-CT (Rate), dated 26 July 2018 \u0026amp;nbsp; \u0026amp;nbsp; B2-A147\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eX \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 02\/2022-CT (Rate), dated 31 March 2022 \u0026amp;nbsp; \u0026amp;nbsp; B2-A149\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB2-B GST Rates on Goods up to 21 Sept. 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 1\/2017-CT (Rate), dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-B2\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-1 Schedule – I – 5% B2-B3\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-2 Schedule – II – 12% B2-B63\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-3 Schedule – III – 18% B2-B116\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-4 Schedule – IV – 28% B2-B229\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-5 Schedule – V – 3% B2-B282\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-6 Schedule – VI – 0.25% B2-B286\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eI-7 Schedule – VII – 1.5% B2-B288\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eII \u0026amp;nbsp; \u0026amp;nbsp; Explanations \u0026amp;amp; Annexures - Notification No. 1\/2017,\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003edated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-B298\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIII \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 45\/2017-CT (Rate), dated 14 Nov. 2017 \u0026amp;nbsp; \u0026amp;nbsp; B2-B300\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eIV Finance Act, 2020 (sections 132 \u0026amp;amp; 135), dated 27 March 2020 B2-B305\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eV \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 5\/2021-CT (Rate), dated 14 June 2021 \u0026amp;nbsp; \u0026amp;nbsp; B2-B305\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eVI \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 12\/2021-CT (Rate), dated 30 Sept. 2021 \u0026amp;nbsp; \u0026amp;nbsp; B2-B307\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB3 Goods – Circulars B3-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB4 \u0026amp;nbsp; \u0026amp;nbsp; General Rules for Interpretation - Customs Tariff Act\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eGeneral Rules for the Interpretation of this Schedule B4-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eGeneral Explanatory Notes B4-2\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eAdditional Notes B4-3\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003ePART C – GST TARIFF \u0026amp;amp; EXEMPTIONS – SERVICES\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch5\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eC1 Exemptions in the GST – Services as on 22 Sept. 2025\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(A) \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 09\/2017-IT (Rate), dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; C1-2\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(B) \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 12\/2017-CT (Rate), dated 28 June 2017;\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eNo. 9\/2017-IT (Rate), dated 28 June 2017 e \u0026amp;nbsp; \u0026amp;nbsp; C1-6\u003c\/span\u003e\u003c\/p\u003e\n\u003ch5 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eCONTENTS xv\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(C) \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 11\/2017-CT (Rate), dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; C1-42\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(D) \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 15\/2017-IT (Rate), dated 30 June 2017 rescinded\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003evide No. 17\/2017-IT (Rate), dated 05 July 2017; No. 18\/2017-IT\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(Rate), dated 05 July 2017 - SEZ \u0026amp;nbsp; \u0026amp;nbsp; C1-43\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(E) \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 5\/2018-CT (Rate), dated 25 January 2018;\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eNo. 5\/2018- IT (Rate), dated 25 January 2018 \u0026amp;nbsp; \u0026amp;nbsp; C1-44\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(F) \u0026amp;nbsp; \u0026amp;nbsp; Notification No. 06\/2018-IT (Rate), dated 25 January 2018 \u0026amp;nbsp; \u0026amp;nbsp; C1-44\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(G) \u0026amp;nbsp; \u0026amp;nbsp; Explanations and definitions given in the Notification\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eNo. 12\/2017-CT (Rate), dated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp; C1-44\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003e(H) \u0026amp;nbsp; \u0026amp;nbsp; Circular No. 236\/30\/2024-GST dated 11 Oct. 2024 - Clarification\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eregarding the scope of “as is \/ as is, where is basis” C1-54\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eC2 GST Rates on Services as on 22 Sept. 2025 C2-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eNotification No. 11\/2017-CT (Rate) and No. 8\/2017-IT (Rate), both\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003edated 28 June 2017 \u0026amp;nbsp; \u0026amp;nbsp;\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eC3 \u0026amp;nbsp; \u0026amp;nbsp; Scheme of Classification of Services \u0026amp;amp; Explanatory Notes \u0026amp;nbsp; \u0026amp;nbsp; C3-1\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eC4 Services – Circulars C4-1\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003ePART D – GST TARIFF – COMPENSATION CESS\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eD Rates of Compensation Cess as on 22 Sept. 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.1 Noti. No. 1\/2017-Compensation Cess (Rate)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003edated 28.06.2017 D-2\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.2 Noti. No. 4\/2017-Compensation Cess (Rate) dated 20.07.2017 D-15\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.3 Noti. No. 7\/2017-Compensation Cess (Rate) dated 13.10.2017 D-15\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.4 Noti. No. 1\/2019-Compensation Cess (Rate) dated 29.06.2019 D-17\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.5 Noti. No. 1\/2024-Compensation Cess (Rate) dated 12.07.2024 D-17\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eA.6 Noti. No. 1\/2025-Compensation Cess (Rate) dated 16.01.2025 D-18\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"selectable-text copyable-text x15bjb6t x1n2onr6\"\u003e\u003cspan class=\"selectable-text copyable-text xkrh14z\"\u003eB.1 Noti. No. 2\/2017-Compensation Cess (Rate) dated 28.06.2017 D-19\u003c\/span\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42748629090513,"sku":"TXB-1000","price":1747.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst.jpg_1.jpg?v=1774679770"},{"product_id":"historical-rates-reform-in-gst-2-0","title":"Historical Rates Reform In GST 2.0","description":"\u003ch2 style=\"text-align: center;\"\u003ePART - A GLANCE\u003c\/h2\u003e\n\u003ch3 style=\"text-align: center;\"\u003eCHAPTER B1\u003c\/h3\u003e\n\u003ch3 style=\"text-align: center;\"\u003eEXEMPTIONS IN THE GST – GOODS– EFFECTIVE FROM 22 SEPTEMBER 2025\u003c\/h3\u003e\n\u003cp style=\"text-align: center;\"\u003e\u003cstrong\u003eHistorical Rates Reform In GST 2.0\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eI  Notification No. 10\/2025-Central Tax (Rate), dated 17 Sept. 2025 effective from 22 Sept.  2025 B1-2\u003cbr\u003eII  Explanations \u0026amp; Annexures in Notification No. 10\/2025-Central Tax (Rate),\u003cbr\u003edated 17 Sept. 2025 effective from 22 Sept. 2025 B1-16\u003cbr\u003eIII  Notification No. 7\/2017-CT (Rate), dated 28 June 2017 and\u003cbr\u003eNo. 7\/2017-IT (Rate), dated 28 June 2017– CSD supplies - Exempt B1-22IV  Notification No. 26\/2017-CT (Rate), dated 21 Sept. 2017 and\u003cbr\u003eNo. 26\/2017-IT (Rate), dated 21 Sept. 2017– NPCIL - Exempt B1-22\u003cbr\u003eV  Notification No. 30\/2017- IT (Rate), dated 22 September 2017- Exempt B1-22\u003cbr\u003eVI  Notification No. 26\/2018 - CT (Rate), dated 31 December 2018;\u003cbr\u003e27\/2018 - IT (Rate), dated 31 December 2018- Exempt B1-23\u003cbr\u003eVII  Notification No. 11\/2019- IT (Rate), dated 29 June 2019\u003cbr\u003ew.e.f. 01 July 2019- Exempt B1-23\u003cbr\u003eVIII  Notification No. 19\/2019 - Customs, dated 06 July 2019; as amended\u003cbr\u003efrom time to time including N. No. 37\/2025 - Customs, dated 17 Sept. 2025effective from 22Sept 2025 - Exempt B1-23\u003cbr\u003eIX  Notification No. 19\/2019 - CT (Rate), dated 30 Sept. 2019 and\u003cbr\u003eNo. 18\/2019- IT (Rate), dated 30 Sept. 2019; both\u003cbr\u003ew.e.f. 01 Oct. 2019- Exempt B1-24\u003c\/p\u003e\n\u003ch3 style=\"text-align: center;\"\u003e\n\u003cbr\u003eCHAPTER B2\u003cbr\u003eGST RATES ON GOODS – EFFECTIVE FROM 22 SEPTEMBER 2025\u003c\/h3\u003e\n\u003cp style=\"text-align: center;\"\u003e\u003cstrong\u003eHistorical Rates Reform In GST 2.0\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"text-align: center;\"\u003e\u003cbr\u003eI  Notification No. 9\/2025-Central Tax (Rate), dated 17 Sept. 2025 B2-3\u003cbr\u003eI-1  Schedule – I – 5% B2-3\u003cbr\u003eI-2  Schedule – II – 18% B2-55\u003cbr\u003eI-3  Schedule – III – 40% B2-127\u003cbr\u003eI-4  Schedule – IV – 3% B2-129\u003cbr\u003eI-5  Schedule – V – 0.25% B2-131\u003cbr\u003eI-6  Schedule – VI – 1.5% B2-132\u003cbr\u003eI-7  Schedule – VII – 28% B2-133\u003c\/p\u003e\n\u003cp\u003eII  Explanations - Notification No. 9\/2025, dated 17Sept. 2025\u003cbr\u003ew.e.f. 22 Sept. 2025 B2-133\u003cbr\u003eIII  Notification No. 3\/2017 [G.S.R. 675(E) dated 28th June, 2017]\u003cbr\u003eNotifying 2.5% concessional C\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-incorporating-bare-act-sep-2025-edtn\"\u003eGST\u003c\/a\u003e rate for supplies to petroleum\u003cbr\u003eoperations undertaken under exploration license\/ mining lease B2-134\u003cbr\u003eIV  Notification No. 50\/2017-Customs, dated 30 June 2017; as amended\u003cbr\u003efrom time to time; including N. No. 36\/2025 - Customs,\u003cbr\u003edated 17 July 2025 effective from 22 September 2025 B2-137\u003cbr\u003eV  Notification No. 37\/2017-Central Tax (Rate) dated 13 Oct. 2017 B2-137VI  Notification No. 39\/2017-Central Tax (Rate) dated 18 Oct. 2017, as\u003cbr\u003eamended from time to time B2-139\u003cbr\u003eVII  Notification No. 40\/2017-Central Tax (Rate) dated 23 Oct. 2017 B2-140\u003cbr\u003eVIII  Notification No. 8\/2018-Central Tax (Rate) dated 25 January 2018,\u003cbr\u003eas amended from time to time B2-141\u003cbr\u003eIX  Notification No. 21\/2018-CT (R) dated 26 July 2018,w.e.f. 27 July 2018,\u003cbr\u003eas substituted vide N. No. 13\/2025-CT(R), dated 17.09.2025,\u003cbr\u003ew.e.f. 22.09.2025 B2-142\u003cbr\u003eX  Notification No. 02\/2022-Central Tax (Rate) dated 31 March 2022 B2-145\u003c\/p\u003e\n\u003ch3 style=\"text-align: center;\"\u003eCHAPTER B3\u003cbr\u003eEXEMPTIONS IN THE GST – SERVICES – AS ON 22 SEPTEMBER 2025\u003c\/h3\u003e\n\u003cp\u003e\u003cbr\u003e(A)  Notification No. 09\/2017-Integrated Tax (Rate), dated 28 June 2017\u003cbr\u003eas amended from time to time [Other than those covered in\u003cbr\u003ePart (B) of this Chapter] B3-2\u003cbr\u003e(B)  Notification No. 12\/2017-Central Tax (Rate), dated 28 June 2017;\u003cbr\u003eNo. 9\/2017-Integrated Tax (Rate), dated 28 June 2017 as amended\u003cbr\u003efrom time to time B3-5(C)  Notification No. 11\/2017- Central Tax (Rate) dated 28 June 2017;\u003cbr\u003eNo. 8\/2017-Integrated Tax (Rate), dated 28 June 2017 B3-34\u003cbr\u003e(D)  Notification No. 5\/2018-CT (Rate), dated 25 January 2018;\u003cbr\u003eNo. 5\/2018- IT (Rate), dated 25 January 2018 B3-35\u003cbr\u003e(E)  Notification No. 6\/2018- IT (Rate), dated 25 January 2018 B3-35\u003cbr\u003e(F)  Explanations and definitioe), dated 28 June 2017-Relating\u003cbr\u003eto the services\u003c\/p\u003e\n\u003ch3 style=\"text-align: center;\"\u003eCHAPTER B4\u003cbr\u003eGST RATES ON SERVICES – AS ON 22 SEPTEMBER 2025\u003c\/h3\u003e\n\u003cp style=\"text-align: center;\"\u003e\u003cstrong\u003eHistorical Rates Reform In GST 2.0\u003c\/strong\u003e\u003cbr\u003eNotification No. 11\/2017-Central Tax (Rate) andNo. 8\/2017-Integrated Tax\u003cbr\u003e(Rate), both dated 28 June \u003cspan style=\"font-size: 0.875rem;\"\u003ens given in the Notification\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan style=\"font-size: 0.875rem;\"\u003eNo. 12\/2017–Central Tax (Rat\u003c\/span\u003e2017 as amended from time to time B4-1\u003cbr\u003eCHAPTER B5\u003cbr\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/handbook-of-gst-procedure-commentary-rates\" rel=\"noopener\" target=\"_blank\"\u003eGST RATES\u003c\/a\u003e OF COMPENSATION CESS– AS ON 22 SEPTEMBER 2025\u003cbr\u003eA. GOODS B5-2\u003cbr\u003e(A.1) Notification No. 1\/2017-Compensation Cess (Rate)\u003cbr\u003edated 28 June 2017 as amended from time to time B5-2\u003cbr\u003e(A.2) Notification No. 4\/2017-Compensation Cess (Rate)\u003cbr\u003edated 20 July 2017 B5-11\u003cbr\u003e(A.3) Notification No. 7\/2017-Compensation Cess (Rate)\u003cbr\u003edated 13 October 2017 B5-11\u003cbr\u003e(A.4) Notification No. 1\/2019-Compensation Cess (Rate)\u003cbr\u003edated 29 June, 2019 B5-12\u003cbr\u003e(A.5) Notification No. 1\/2024-Compensation Cess (Rate)\u003cbr\u003edated 12 July, 2024 B5-12\u003cbr\u003e(A.6) Notification No. 1\/2025-Compensation Cess (Rate)\u003cbr\u003edated 16 January, 2025 B5-13\u003cbr\u003eB. SERVICES B5-14\u003cbr\u003e(B.1) Notification No. 2\/2017-Compensation Cess (Rate)\u003cbr\u003edated 28 June 2017 as amended from time to time B5-14\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42749608362193,"sku":null,"price":556.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/historical_jpg.jpg?v=1775285286"},{"product_id":"netxgen-gst-reforms-with-tariff-hsns-rates-exemptions","title":"NextGen GST Reforms 2025 – Tariffs, HSN Classification, Rates \u0026 Exemptions Handbook (Latest Edition)","description":"\u003cp class=\"00chaptername\" style=\"text-align: left;\"\u003eGrab the 2025 edition of *NextGen GST Reforms* – in‑depth guide to revised tariffs, updated HSN classifications, GST rates \u0026amp; exemptions effective from 22 Sept 2025. Includes circulars, tables \u0026amp; expert commentary. Perfect for tax professionals \u0026amp; consultants. Free shipping available.\u003c\/p\u003e\n\u003ch2 class=\"00chaptername\" style=\"text-align: center;\"\u003e\n\u003cspan\u003eDivision \u003c\/span\u003e\u003cspan\u003e1\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003ch3 class=\"00chaptername\" style=\"text-align: center;\"\u003e\n\u003cspan\u003eReferencer\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eReferencer 1        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDefinitions of various terms                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eReferencer 2        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eUpdated Appeal and Revision Forms                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eReferencer 3        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eList of Latest Notifications, Circulars, FAQs, Press Releases, etc.   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eReferencer 4        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eComparison of Schedules under Goods Rate Notifications              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eReferencer 5        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAmended Rates of Tax on Services \u0026amp; ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025                                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"00chaptername\" style=\"text-align: center;\"\u003e\n\u003cspan\u003eDivision \u003c\/span\u003e\u003cspan\u003e2\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003ch3 class=\"00chaptername\" style=\"text-align: center;\"\u003e\u003cspan\u003ePractice and Procedure\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003cspan\u003e       Rate of Tax and Related Issues including ITC                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e       Specified Provisions of Finance Act, 2024 made applicable with effect from 01.10.2025  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003cspan\u003e       CGST (Third Amendment) Rules, 2025                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003cspan\u003e       Other Miscellaneous Provisions                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003cspan\u003e       Changes recommended by GST Council but not yet Implemented        \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"00chaptername\" style=\"text-align: center;\"\u003e\n\u003cspan\u003eDivision \u003c\/span\u003e\u003cspan\u003e3\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003ch3 class=\"00chaptername\" style=\"text-align: center;\"\u003e\u003cspan\u003eExempted Goods and GST Rates on Goods\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart A\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eExempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025\u003c\/span\u003e\u003cspan\u003e                                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart B\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eExempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025\u003c\/span\u003e\u003cspan\u003e                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart C\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eExempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025\u003c\/span\u003e\u003cspan\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart D\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eExemption from Compensation Cess on Supply of Goods\u003c\/span\u003e\u003cspan\u003e                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart E\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eCompensation Cess rates on supply of specified goods with effect from 01.07.2017\u003c\/span\u003e\u003cspan\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart F             \u003c\/span\u003e\u003cspan\u003eCGST Rates of Goods with HSN Codes w.e.f. 22.09.2025                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart G            \u003c\/span\u003e\u003cspan\u003eCGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"00chaptername\" style=\"text-align: center;\"\u003e\n\u003cspan\u003eDivision \u003c\/span\u003e\u003cspan\u003e4\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003ch3 class=\"00chaptername\" style=\"text-align: center;\"\u003e\u003cspan\u003eExempted Services and GST Rates on Services\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp class=\"00ChapterHead\"\u003e\u003cspan\u003ePart A\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eExempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 (\u003cem\u003eAs amended w.e.f. 22.09.2025\u003c\/em\u003e)                                                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart B\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eExempted services under IGST Act only w.e.f. 01.07.2017\u003c\/span\u003e\u003cspan\u003e                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart C\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eCGST rates of services with accounting codes w.e.f. 01.07.2017 \u003c\/span\u003e\u003cspan\u003e(\u003cem\u003eAs amended w.e.f. 22.09.2025\u003c\/em\u003e)\u003c\/span\u003e\u003cspan\u003e                                                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart D\u003c\/span\u003e\u003cspan\u003e             \u003c\/span\u003e\u003cspan\u003eScheme of Classification of Services                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart E\u003c\/span\u003e\u003cspan\u003e             Compensation Cess Rates on Services w.e.f. 01.07.2017                       \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"00chaptername\" style=\"text-align: center;\"\u003e\n\u003cspan\u003eDivision \u003c\/span\u003e\u003cspan\u003e5\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003ch3 class=\"00chaptername\" style=\"text-align: center;\"\u003e\u003cspan\u003eNotifications\/Circulars\/Orders\/FAQs, etc.\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart A             \u003c\/span\u003e\u003cspan\u003eCentral Goods and Services Tax Notifications                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart B             \u003c\/span\u003e\u003cspan\u003eCentral Tax (Rate) Notifications                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart C             \u003c\/span\u003e\u003cspan\u003eIntegrated Goods and Services Tax (Rate) Notifications                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart D             \u003c\/span\u003e\u003cspan\u003eGST Compensation Cess (Rate) Notifications                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart E             \u003c\/span\u003e\u003cspan\u003eMinistry of Finance Notifications Related to Appeals before GSTAT   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart F             \u003c\/span\u003e\u003cspan\u003eGST Circulars                                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart G            \u003c\/span\u003e\u003cspan\u003eCircular of Ministry of Consumer Affairs, Food and Public Distribution    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart H             \u003c\/span\u003e\u003cspan\u003eCircular of Ministry of Finance, Department of Revenue (Tax Research Unit)        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart I              \u003c\/span\u003e\u003cspan\u003eOffice Memorandum of Ministry of Chemicals \u0026amp; Fertilizers                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart J              \u003c\/span\u003e\u003cspan\u003eOrders of Directorate General of Health Services                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart K            \u003c\/span\u003e\u003cspan\u003eGST Press Releases                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\"\u003e\u003cspan\u003ePart L             \u003c\/span\u003e\u003cspan\u003eFrequently Asked Questions (FAQs)               \u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42749749985489,"sku":null,"price":1646.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_Reform-1_jpg.jpg?v=1774435679"},{"product_id":"handbook-of-gst-procedure-commentary-rates","title":"HandBook of GST - Procedure, Commentary \u0026 Rates","description":"\u003ch1 style=\"text-align: center;\"\u003ePART – A\u003cbr\u003e\u003cstrong\u003eGLANCE \u0026amp; REFERENCE TABLES\u003c\/strong\u003e\n\u003c\/h1\u003e\n\u003ch2\u003eCHAPTER A1\u003c\/h2\u003e\n\u003ch3\u003eTHE FINANCE ACTS, 2025 \u0026amp; AMENDMENTS AND RECOMMENDATIONS\u003cbr\u003eBY THE 56TH GST COUNCIL MEETING\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A2\u003c\/h2\u003e\n\u003ch3\u003eTARIFF NOTIFICATIONS UNDER GST SINCE 01 APRIL 2021\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A3\u003c\/h2\u003e\n\u003ch3\u003eNON-TARIFF NOTIFICATIONS UNDER GST SINCE 01 APRIL 2021\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A4\u003c\/h2\u003e\n\u003ch3\u003eORDERS UNDER GST SINCE 01 APRIL 2021\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A5\u003c\/h2\u003e\n\u003ch3\u003eCIRCULARS, CLARIFICATIONS, INSTRUCTIONS AND GUIDELINES\u003cbr\u003eSINCE 01 APRIL 2021\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A6\u003c\/h2\u003e\n\u003ch3\u003eREVERSE CHARGE UNDER GST\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A7\u003c\/h2\u003e\n\u003ch3\u003eCOMPLIANCE DUE DATES WITH EXTENSIONS AND COVID-19 RELATED RELAXATIONS\u003c\/h3\u003e\n\u003ch4\u003eI.     FORMS AND DUE DATE EXTENSIONS    \u003c\/h4\u003e\n\u003ch4\u003eII.     COVID-19 RELATED RELAXATIONS\u003c\/h4\u003e\n\u003ch2\u003eCHAPTER A8\u003c\/h2\u003e\n\u003ch3\u003eNON-CREDITABLE GOODS\/SERVICES AND SUPPLIES (BLOCKED \u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A9\u003c\/h2\u003e\n\u003ch3\u003eINTEREST, PENALTIES AND OFFENCES\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A10\u003c\/h2\u003e\n\u003ch3\u003eSTATE CODES\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A11\u003c\/h2\u003e\n\u003ch3\u003ePORT CODES\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER A12\u003c\/h2\u003e\n\u003ch4\u003eSEZ –List of Services recognized for authorised operations\u003c\/h4\u003e\n\u003ch2\u003eCHAPTER A13\u003c\/h2\u003e\n\u003ch3\u003eONLINE MONEY GAMING\u003c\/h3\u003e\n\u003ch4\u003e13.1     Background    \u003c\/h4\u003e\n\u003ch4\u003e13.2     Legislative Changes    \u003c\/h4\u003e\n\u003ch4\u003e13.3 Analysis\u003c\/h4\u003e\n\u003ch2\u003eCHAPTER A14\u003c\/h2\u003e\n\u003ch3\u003eAMNESTY SCHEME – SEC 128A\u003c\/h3\u003e\n\u003ch4\u003e14.1     Section 128A of the GST Act – Amnesty Scheme     \u003c\/h4\u003e\n\u003ch4\u003e14.2     Amnesty Scheme – An Analysis    \u003c\/h4\u003e\n\u003ch2\u003eCHAPTER B1\u003c\/h2\u003e\n\u003ch3\u003eGST – A PREAMBLE\u003c\/h3\u003e\n\u003ch4\u003e1.1     What is GST and why GST?     \u003c\/h4\u003e\n\u003ch4\u003e1.2     Main indirect taxes or duties in India pre-GST \u003cbr\u003e    \u003cbr\u003e1.3 101st Constitutional Amendment\u003c\/h4\u003e\n\u003ch4\u003e1.4     Features of Indian GST     \u003c\/h4\u003e\n\u003ch4\u003e1.5 Taxes or duties subsumed in GST\u003c\/h4\u003e\n\u003ch4\u003e1.6 Meetings of the GST Council and its conclusions \u003c\/h4\u003e\n\u003ch4\u003e1.7 Administration of GST\u003c\/h4\u003e\n\u003ch2\u003eCHAPTER B2\u003c\/h2\u003e\n\u003ch3\u003eSTEPS TO DETERMINE LIABILITY UNDER GST AND\u003cbr\u003eKEY DEFINITIONS\u003c\/h3\u003e\n\u003ch4\u003e2.1     In order to determine whether a person is liable to pay GST, the\u003cbr\u003efollowing steps can be followed     \u003c\/h4\u003e\n\u003ch4\u003e2.2     Definitions relating to Goods, Services, Business, etc.    \u003c\/h4\u003e\n\u003ch4\u003e2.3     Definitions relating to Person (Supplier, Recipient, etc.)    \u003c\/h4\u003e\n\u003ch4\u003e2.4     Definitions relating to Supply, Export, Import, etc.\u003c\/h4\u003e\n\u003ch4\u003e2.5     Definitions relating to place, address, location, etc.    \u003c\/h4\u003e\n\u003ch4\u003e2.6     Definitions relating to Computation of Turnover, Tax, etc.\u003c\/h4\u003e\n\u003ch4\u003e2.7     Definitions Relating to State, Territory, Government, Etc.    \u003c\/h4\u003e\n\u003ch2\u003eCHAPTER B3\u003c\/h2\u003e\n\u003ch3\u003eSUPPLY – MEANING AND SCOPE\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B4\u003c\/h2\u003e\n\u003ch3\u003eTIME OF SUPPLY\u003c\/h3\u003e\n\u003ch3\u003eCHAPTER B5\u003c\/h3\u003e\n\u003ch3\u003eVALUE OF SUPPLY\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B6\u003c\/h2\u003e\n\u003ch3\u003eCONCEPT OF IGST – INTER-STATE SUPPLY, INTRA-STATE SUPPLY,\u003cbr\u003eIMPORT \u0026amp; EXPORT\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B7\u003c\/h2\u003e\n\u003ch3\u003ePLACE OF SUPPLY\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B8\u003c\/h2\u003e\n\u003ch3\u003eLEVY, RATES AND EXEMPTIONS\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B9\u003c\/h2\u003e\n\u003ch3\u003eREVERSE CHARGEAND DEEMED SUPPLIERS\u003cbr\u003eUNDER SECTION 9(5)\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B10\u003c\/h2\u003e\n\u003ch3\u003eCOMPOSITION LEVY\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B11\u003c\/h2\u003e\n\u003ch3\u003eINPUT TAX CREDIT (ITC)\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B12\u003c\/h2\u003e\n\u003ch3\u003eINPUT SERVICE DISTRIBUTOR (ISD)\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B13\u003c\/h2\u003e\n\u003ch3\u003eJOB WORKER, CASUAL TAXABLE PERSON,\u003cbr\u003eNON-RESIDENT TAXABLE PERSON \u0026amp; CORPORATE DEBTORS\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B14\u003c\/h2\u003e\n\u003ch3\u003eE-COMMERCE, TCS \u0026amp; SUPPLY OF ONLINE DATA– SPECIAL\u003cbr\u003e PROVISIONS\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B15\u003c\/h2\u003e\n\u003ch3\u003eREGISTRATION, AMENDMENT AND CANCELLATION\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B16\u003c\/h2\u003e\n\u003ch3\u003eRETURNS UNDER THE GST\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B17\u003c\/h2\u003e\n\u003ch3\u003ePAYMENT OF TAX AND INTEREST\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B18\u003c\/h2\u003e\n\u003ch3\u003eTAX DEDUCTION AT SOURCE\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B19\u003c\/h2\u003e\n\u003ch3\u003eREFUND\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B20\u003c\/h2\u003e\n\u003ch3\u003eINVOICE, ACCOUNTS AND RECORDS\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B21\u003c\/h2\u003e\n\u003ch3\u003eASSESSMENT AND AUDIT\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B22\u003c\/h2\u003e\n\u003ch3\u003eSHOW CAUSE NOTICE AND ADJUDICATION\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B23\u003c\/h2\u003e\n\u003ch3\u003eCOLLECTION OF TAX, DEMANDS \u0026amp; RECOVERY AND\u003cbr\u003eLIABILITY IN CERTAIN CASES\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B24\u003c\/h2\u003e\n\u003ch3\u003eINSPECTION, SEARCH \u0026amp; SURVEY\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B25\u003c\/h2\u003e\n\u003ch3\u003eINSPECTION OF GOODS IN MOVEMENT, CONFISCATION AND\u003cbr\u003eE-WAY BILL\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B26\u003c\/h2\u003e\n\u003ch3\u003ePENALTIES AND PROSECUTION\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B27\u003c\/h2\u003e\n\u003ch3\u003eAPPEAL, RECTIFICATION, ADVANCE RULING AND\u003cbr\u003eANTI-PROFITEERING PROVISIONS\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER B28\u003c\/h2\u003e\n\u003ch3\u003eMISCELLANEOUS PROVISIONS\u003c\/h3\u003e\n\u003ch1 style=\"text-align: center;\"\u003ePART – C\u003c\/h1\u003e\n\u003ch1 style=\"text-align: center;\"\u003eGST RATES\u003c\/h1\u003e\n\u003ch2\u003eCHAPTER C1\u003c\/h2\u003e\n\u003ch3\u003eTRANSITION AND SAFEGUARDS–GST 2.0 – FROM 22 SEPT. 2025\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C2\u003c\/h2\u003e\n\u003ch3\u003eCHANGE IN GST RATES –HSN WISE COMPARISON AS\u003cbr\u003eON 22 SEPT. 2025\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C3\u003c\/h2\u003e\n\u003ch3\u003eEXEMPTIONS IN THE GST – GOODS AS ON 22 SEPTEMBER 2025\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C4\u003c\/h2\u003e\n\u003ch3\u003eGST RATES ON GOODS AS ON 22 SEPTEMBER 2025\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C5\u003c\/h2\u003e\n\u003ch3\u003eEXEMPTIONS IN THE GST – SERVICES\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C6\u003c\/h2\u003e\n\u003ch3\u003eGST RATES ON SERVICES\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C7\u003c\/h2\u003e\n\u003ch3\u003eRATES OF COMPENSATION CESS\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C8\u003c\/h2\u003e\n\u003ch3\u003eSCHEME OF CLASSIFICATION OF SERVICES AND\u003cbr\u003eEXPLANATORY NOTES\u003c\/h3\u003e\n\u003ch2\u003eCHAPTER C9\u003c\/h2\u003e\n\u003ch3\u003eFAQS RELEASED ON THE RECOMMENDATION OF\u003cbr\u003e THE 56TH GST COUNCIL MEET\u003c\/h3\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42751364726993,"sku":null,"price":2956.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Handbook_of_GST.jpg?v=1758884323"},{"product_id":"g-s-t-manual-acts-rules-new-g-s-t-tariff-rates-exemptions-of-goods-services","title":"GST Manual with Tariff, Rates \u0026 Exemptions","description":"\u003ctable border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd class=\"heading2\" width=\"3%\"\u003e\n\u003ch2\u003eAbout \u003cspan class=\"head1\"\u003eG S T Manual (Acts \u0026amp; Rules) \u0026amp; New G S T Tariff, Rates \u0026amp; Exemptions of Goods \u0026amp; Services\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003ch3\u003eVolume 1\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cdiv\u003e(For detailed contents see under respective Chapter)\u003c\/div\u003e\n\u003cdiv\u003eGST Manual (Acts \u0026amp; Rules)\u003c\/div\u003e\n\u003cdiv\u003eChapter 1  Central Goods and Services Tax Act, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 2  Integrated Goods and Services Tax Act, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 3  Union Territory Goods and Services Tax Act, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 4  Goods and Services Tax (Compensation to States) Act, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 5  Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 6  Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 7  Central Goods and Services Tax Rules, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 8  Integrated Goods and Services Tax Rules, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 9  Goods and Services Tax Compensation Cess Rules, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 10  Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023\u003c\/div\u003e\n\u003cdiv\u003eChapter 11  Goods and Services Tax Settlement of Funds Rules, 2017\u003c\/div\u003e\n\u003cdiv\u003eChapter 12  Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022\u003c\/div\u003e\n\u003cdiv\u003eChapter 13  Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003ch3\u003eVolume 2\u003c\/h3\u003e\n\u003cdiv\u003e(For detailed contents see under respective Chapter)\u003c\/div\u003e\n\u003cdiv\u003eNew GST Tariff, Rates \u0026amp; Exemptions of Goods \u0026amp; Services\u003c\/div\u003e\n\u003cdiv\u003eDivision 1\u003c\/div\u003e\n\u003cdiv\u003e56th Meeting of the GST Council: Press release, dated 3-9-2025\u003c\/div\u003e\n\u003cdiv\u003eDivision 2\u003c\/div\u003e\n\u003cdiv\u003eRates\/Tariff\u003c\/div\u003e\n\u003cdiv\u003ePart A: Central Tax (Rate) Notifications\u003c\/div\u003e\n\u003cdiv\u003ePart B: Integrated Tax (Rate) Notifications\u003c\/div\u003e\n\u003cdiv\u003ePart C: Union Territory Tax (Rate) Notifications\u003c\/div\u003e\n\u003cdiv\u003ePart D: Compensation Cess (Rate) Notifications\u003c\/div\u003e\n\u003cdiv\u003ePart E: Exempted Goods and Services\u003c\/div\u003e\n\u003cdiv\u003ePart F: Central Tax Notifications\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003ch3\u003eDivision 3\u003c\/h3\u003e\n\u003cdiv\u003eMiscellaneous\u003c\/div\u003e\n\u003cdiv\u003ePart A: Frequently Asked Questions (FAQs)\u003c\/div\u003e\n\u003cdiv\u003ePart B: GST Circular\u003c\/div\u003e\n\u003cdiv\u003ePart C: Ministry of Consumer Affairs, Food \u0026amp; Public Distribution — Circulars\u003c\/div\u003e\n\u003cdiv\u003ePart D: Ministry of Finance Department of Revenue (TRU) — Circular\u003c\/div\u003e\n\u003cdiv\u003ePart E: Ministry of Chemicals \u0026amp; Fertilizers — Office Memorandum\u003c\/div\u003e\n\u003cdiv\u003ePart F: Directorate General of Health Services — Orders\u003c\/div\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42753645019345,"sku":null,"price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/3_jpg.jpg?v=1774431873"},{"product_id":"gst-combo-law-rates-reforms-practical-guide-2025-edition","title":"GST Combo – Law, Rates, Reforms \u0026 Practical Guide [2025 Edition]","description":"\u003ch2\u003eWhat’s Inside the GST Combo :\u003c\/h2\u003e\n\u003cdiv class=\"product__title\"\u003e\n\u003col\u003e\n\u003cli\u003eGST Tariff \u0026amp; Exemptions (on Goods \u0026amp; Services) w.e.f. 22.09.2025 (Free E-Book)\u003cbr\u003e\u003cb style=\"font-style: inherit;\"\u003eAuthor:\u003c\/b\u003e\u003cspan style=\"font-size: 16px;\"\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/gst-tariff-exemptions-on-goods-services-w-e-f-22-09-2025?\"\u003e Rakesh Garg \u0026amp; Sandeep Garg\u003c\/a\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eHistorical Rates Reform In GST 2.0\u003cbr\u003e\u003cb style=\"font-style: inherit;\"\u003eAuthor:\u003c\/b\u003e\u003cspan style=\"font-size: 16px;\"\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/historical-rates-reform-in-gst-2-0?\"\u003e Rakesh Garg \u0026amp; Sandeep Garg\u003c\/a\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eGST Incorporating - Bare Act [September 2025 Edition]\u003c\/li\u003e\n\u003cli\u003eHand Book of GST - Procedure, Commentary \u0026amp; Rates\u003cbr\u003e\u003cb style=\"font-style: inherit;\"\u003eAuthor:\u003c\/b\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/handbook-of-gst-procedure-commentary-rates\"\u003e\u003cspan style=\"font-size: 16px;\"\u003e Rakesh Garg \u0026amp; Sandeep Garg\u003c\/span\u003e\u003c\/a\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003c\/div\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42753662976209,"sku":null,"price":5815.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_Combo_Law_Rates_Reforms_Practical_Guide.jpg?v=1759313958"},{"product_id":"gst-manual-acts-rules-without-forms-2025","title":"GST Manual (Acts \u0026 Rules) without Forms (available at GST portal for e-filing) 2025","description":"\u003ch2\u003e\u003cspan style=\"color: #2f76e1;\"\u003e\u003cstrong\u003eAbout GST Manual (Acts \u0026amp; Rules)\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cbr\u003eChapter 1      \u003c\/strong\u003eCentral Goods and Services Tax Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2      \u003c\/strong\u003eIntegrated Goods and Services Tax Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3      \u003c\/strong\u003eUnion Territory Goods and Services Tax Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4      \u003c\/strong\u003eGoods and Services Tax (Compensation to States) Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e      Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e      Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e      Central Goods and Services Tax Rules, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e      Integrated Goods and Services Tax Rules, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e      Goods and Services Tax Compensation Cess Rules, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e    Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e    Goods and Services Tax Settlement of Funds Rules, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e    Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e\u003cspan\u003e    Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42753668088017,"sku":null,"price":720.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-manua_jpg.jpg?v=1774435679"},{"product_id":"new-gst-tariff-rates-exemptions-of-goods-services","title":"New GST Tariff, Rates \u0026 Exemptions of Goods \u0026 Services","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e About GST Tariff, Rates \u0026amp; Exemptions book\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003ch2 align=\"center\"\u003eDivision 1\u003c\/h2\u003e\n\u003cp\u003e56th Meeting of the GST Council: Press release, dated 3-9-2025                                        \u003c\/p\u003e\n\u003cp align=\"center\"\u003eDivision 2: Rates\/Tariff\u003c\/p\u003e\n\u003cp align=\"center\"\u003ePart A\u003c\/p\u003e\n\u003ch3 align=\"center\"\u003eCentral Tax (Rate) Notifications\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"420\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eN. No.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eDate\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eSubject\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e\u003ca name=\"_Hlk209267968\"\u003e\u003c\/a\u003e9\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eNotified Rates of CGST on Goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e10\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eExemption to intra-state supply of specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e11\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAbatement (Exemption) of the CGST leviable in respect of the specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e12\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in CGST rates on supply of old and used vehicles\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e13\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eConcessional CGST Rates on specified handicraft goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e14\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eNotified 6% CGST rate for specified bricks and tiles\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e15\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in CGST rates on specified services\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e16\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in exemptions in respect of specified services\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e17\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in specified services in respect of which tax shall be paid by E.C.O.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp align=\"center\"\u003ePart B\u003c\/p\u003e\n\u003ch3 align=\"center\"\u003eIntegrated Tax (Rate) Notifications\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"421\"\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eN. No.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eDate\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eSubject\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e9\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eNotified Rates of IGST on Goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e10\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eExemption to inter-state supply of specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e11\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eAbatement (Exemption) of the IGST leviable in respect of the specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e12\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in IGST rates on supply of old and used vehicles\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e13\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eConcessional IGST Rates on specified handicraft goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e14\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eNotified 12% IGST rate for specified bricks and tiles\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e15\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in IGST rates on specified services\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e16\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in exemptions in respect of specified services\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"101\" valign=\"top\"\u003e\n\u003cp\u003e17\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"73\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"247\" valign=\"top\"\u003e\n\u003cp\u003eAmendment in specified services in respect of which tax shall be paid by E.C.O.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp align=\"center\"\u003ePart C\u003c\/p\u003e\n\u003ch3 align=\"center\"\u003eUnion Territory Tax (Rate) Notifications\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"420\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eN. No.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eDate\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eSubject\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e9\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eNotified Rates of Union Territory Tax on Goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e10\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eExemption to intra-state supply of specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e11\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment of Notification No. 3\/2017-Union Territory Tax (Rate), dated 28-6-2017\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e12\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment of Notification No. 8\/2018-Union Territory Tax (Rate), dated 25-1-2018\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e13\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment of Notification No. 21\/2018-Union Territory Tax (Rate), dated 26-7-2018\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e14\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eNotification of 6% UTT on specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e15\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment of Notification No. 11\/2017-Union Territory Tax (Rate), dated 28-6-2017\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e16\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment of Notification No. 12\/2017-Union Territory Tax (Rate), dated 28-6-2017\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e17\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eAmendment of Notification No. 17\/2017-Union Territory Tax (Rate), dated 28-6-2017\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp align=\"center\"\u003ePart D\u003c\/p\u003e\n\u003ch3 align=\"center\"\u003eCompensation Cess (Rate) Notifications\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"420\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eN. No.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eDate\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eSubject\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e02\/2025-CC (Rate)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eNotifies ‘NIL’ compensation cess on all products except tobacco products\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp align=\"center\"\u003e \u003c\/p\u003e\n\u003cp align=\"center\"\u003e \u003c\/p\u003e\n\u003cp align=\"center\"\u003e \u003c\/p\u003e\n\u003cp align=\"center\"\u003ePart E\u003c\/p\u003e\n\u003ch3 align=\"center\"\u003eExempted Goods and Services\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"420\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eN. No.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eDate\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eSubject\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e10\/2025-CT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eExemption to inter-state supply of specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e10\/2025-IT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eExemption to inter-state supply of specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"102\" valign=\"top\"\u003e\n\u003cp\u003e10\/2025-UTT(R)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\"\u003e\n\u003cp\u003eExemption to inter-state supply of specified goods\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp align=\"center\"\u003ePart F\u003c\/p\u003e\n\u003ch3 align=\"center\"\u003eCentral Tax Notifications\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"420\" style=\"height: 295.531px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 35.5938px;\"\u003e\n\u003ctd width=\"102\" valign=\"top\" style=\"height: 35.5938px;\"\u003e\n\u003cp align=\"center\"\u003eN. No.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\" style=\"height: 35.5938px;\"\u003e\n\u003cp align=\"center\"\u003eDate\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\" style=\"height: 35.5938px;\"\u003e\n\u003cp align=\"center\"\u003eSubject\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 35.5938px;\"\u003e\n\u003ctd width=\"102\" valign=\"top\" style=\"height: 35.5938px;\"\u003e\n\u003cp\u003e13\/2025-CT\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\" style=\"height: 35.5938px;\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\" style=\"height: 35.5938px;\"\u003e\n\u003cp\u003eCGST (Third Amendment) Rules, 2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55.1875px;\"\u003e\n\u003ctd width=\"102\" valign=\"top\" style=\"height: 55.1875px;\"\u003e\n\u003cp\u003e14\/2025-CT\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\" style=\"height: 55.1875px;\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\" style=\"height: 55.1875px;\"\u003e\n\u003cp\u003eNotified categories of registered persons ineligible for provisional refund under Section 54(6)\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 94.375px;\"\u003e\n\u003ctd width=\"102\" valign=\"top\" style=\"height: 94.375px;\"\u003e\n\u003cp\u003e15\/2025-CT\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\" style=\"height: 94.375px;\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\" style=\"height: 94.375px;\"\u003e\n\u003cp\u003eWith effect from FY 2024-25, registered persons having an aggregate turnover up to two crore rupees in any financial year shall be permanently exempted from filing the Annual Return\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 74.7812px;\"\u003e\n\u003ctd width=\"102\" valign=\"top\" style=\"height: 74.7812px;\"\u003e\n\u003cp\u003e16\/2025-CT\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"72\" valign=\"top\" style=\"height: 74.7812px;\"\u003e\n\u003cp\u003e17.09.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"246\" valign=\"top\" style=\"height: 74.7812px;\"\u003e\n\u003cp\u003eSections 121(ii), 121(iii), 122 to 124, and 126 to 134 shall be brought into force with effect from 01.10.2025\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp align=\"center\"\u003eDivision 3: Miscellaneous\u003c\/p\u003e\n\u003cp align=\"center\"\u003ePart A\u003c\/p\u003e\n\u003ch3 align=\"center\"\u003eFrequently Asked Questions (FAQs)\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"420\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"84\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eNo.\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"336\" valign=\"top\"\u003e\n\u003cp align=\"center\"\u003eDated\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd background=\"https:\/\/www.bharatlaws.com\/images\/line_full_hori.gif\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eWhat do users think of this book?\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003ctable width=\"100%\" border=\"0\" cellspacing=\"1\" cellpadding=\"4\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\"\u003e \u003c\/td\u003e\n\u003ctd width=\"18%\"\u003eAverage Customer Review:\u003c\/td\u003e\n\u003ctd width=\"79%\"\u003e\u003cimg src=\"https:\/\/www.bharatlaws.com\/images\/stars\/star0.gif\" width=\"100\" height=\"18\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003ctd colspan=\"2\"\u003e\n\u003ca href=\"https:\/\/www.bharatlaws.com\/product_review.php?book_id=1173\u0026amp;backurl=https:\/\/www.bharatlaws.com\/books\/product_review.php?book_id=1173\" name=\"review\" id=\"review\"\u003eWrite an online review\u003c\/a\u003e and share your thoughts with other customers.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42753668120785,"sku":null,"price":636.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/new-gst-1_jpg.jpg?v=1774435679"},{"product_id":"gst-ready-reckoner-1","title":"GST Ready Reckoner","description":"\u003ch2\u003e\u003cstrong\u003eDivision 1\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003e  Referencer\u003cspan\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cdiv align=\"center\"\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" class=\"MsoNormalTable\" style=\"height: 2454.66px; width: 85.5365%;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd colspan=\"2\" width=\"510\" valign=\"top\" style=\"width: 98.1982%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eGST Compliance Calendar for April, 2026 to March, 2027\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 1\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eMeanings\/Definitions of Various Terms used in GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 2\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eMeanings of Legal Terms and Phrases\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 3\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003ePrinciples of Interpretation of Statutes including GST Acts\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 4\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eList of section-wise\/rule-wise commentary in different Chapters of Ready Reckoner\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 5\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eList of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 6\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eGST Portal\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 7\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eList of Extended Due Dates for Various GST Returns\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 8\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eTime-Barred Limits for Issuance of SCNs and Orders for Various Years\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 9\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eInterest Payable under Different Situations and its rates\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 10\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eAn Overview of Summons issued u\/s 70\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 11\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003ca name=\"_Hlk193562260\"\u003e\u003c\/a\u003e\u003cspan\u003ePenalties, Late Fees and Fines Applicable in Various S\u003c\/span\u003e\u003cspan\u003eituations\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 12\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eIllustrative Cases of Waiver of Penalty, Late Fee, and Interest\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 13\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003ca name=\"_Toc531028854\"\u003e\u003c\/a\u003e\u003ca name=\"_Toc530140982\"\u003e\u003c\/a\u003e\u003ca name=\"_Toc514669219\"\u003e\u003c\/a\u003e\u003ca name=\"_Toc514665840\"\u003e\u003c\/a\u003e\u003ca name=\"_Toc505605586\"\u003e\u003c\/a\u003e\u003cspan\u003eProsecution \u003c\/span\u003e\u003cspan\u003e\u0026amp; Penal Provisions of Sections 132 \u0026amp; 133\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 14\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eList of Various GST Forms\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 15\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eDefinitions of Various Types of Persons\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 16\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eDefinitions of Various Types of GST Supplies\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 100px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 17\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eModel Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers and Other Essential Documents\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 18\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eScheme of Broad Classification of Goods under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 19\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eScheme of Broad Classification of Services under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 20\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eList of Topic-Wise Circulars\/Instructions\/Guidelines etc.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 21\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eSupplies of Goods Liable to Reverse Charge under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 22\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eSupplies of Services Liable to Reverse Charge under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 23\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eList of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 24\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eGST Amnesty Scheme 2024: Relief Provisions under Section 128A\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 25\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eProcedure \u0026amp; Conditions for closure of proceedings under section 128A in r\/o demands issued u\/s 73\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 26\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eTaxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 27\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eCritical Deadlines for GST Amnesty Scheme, 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 28\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eFAQs on GST Amnesty Scheme, 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 29\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eGST State\/UT Jurisdictional Codes\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 55px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 30\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eElectronic Invoicing (E-Invoicing) under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 100px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 31\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eList of Latest Notifications, Circulars, FAQs, Press Releases, etc. issued under NextGen GST Reforms in September, 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 32\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eComparison of Schedules under Goods Rate Notifications\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 77px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 33\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eAmended Rates of Tax on Services \u0026amp; ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 98px;\"\u003e\n\u003ctd width=\"108\" valign=\"top\" style=\"width: 19.6396%;\"\u003e\n\u003cp class=\"000Chapterhead\"\u003e\u003cspan\u003eReferencer 34\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"402\" valign=\"top\" style=\"width: 78.5586%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eStaggered Filing Schedule for E-Filing of Appeal before GSTAT\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd width=\"42\" valign=\"top\" style=\"width: 1.8018%;\"\u003e\n\u003cp class=\"000Chapterhead\" align=\"right\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003ch2\u003e\u003cstrong\u003eDivision 2\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003ePractice and Procedure\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 1\u003c\/span\u003e\u003cspan\u003e       Introduction and Overview of GST                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e       \u003ca name=\"_Hlk34226418\"\u003e\u003c\/a\u003eConcept of supply including Intra-State \u0026amp; Inter-State Supply               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 3\u003c\/span\u003e\u003cspan\u003e       Place of supply of goods or services or both                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 4\u003c\/span\u003e\u003cspan\u003e       \u003ca name=\"_Hlk34226522\"\u003e\u003c\/a\u003e\u003ca name=\"_Hlk27991986\"\u003e\u003c\/a\u003eZero-Rated Supply (including Exports) and Imports                              \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 5\u003c\/span\u003e\u003cspan\u003e       Levy of Tax                                                                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 6\u003c\/span\u003e\u003cspan\u003e       Registration                                                                                              \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter \u003ca name=\"_Hlk34227078\"\u003e\u003c\/a\u003e7\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eElectronic Commerce including TCS                                                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter \u003ca name=\"_Hlk34227138\"\u003e\u003c\/a\u003e8\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eValuation of Taxable Supply                                                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 9 \u003c\/span\u003e\u003cspan\u003e      \u003ca name=\"_Hlk34227368\"\u003e\u003c\/a\u003eInput Tax Credit                                                                                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 10\u003c\/span\u003e\u003cspan\u003e     \u003ca name=\"_Hlk34227609\"\u003e\u003c\/a\u003eTime of Supply and Payment of Tax                                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 11\u003c\/span\u003e\u003cspan\u003e     Reverse Charge under GST                                                                     \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter \u003ca name=\"_Hlk34228114\"\u003e\u003c\/a\u003e12\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eTax Invoice including E-invoice, Credit and Debit Notes                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 13\u003c\/span\u003e\u003cspan\u003e     \u003ca name=\"_Hlk34228183\"\u003e\u003c\/a\u003eReturns                                                                                                     \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 14\u003c\/span\u003e\u003cspan\u003e     Refunds                                                                                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 1\u003ca name=\"_Hlk34405329\"\u003e\u003c\/a\u003e5\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eAccounts and Records                                                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 16\u003c\/span\u003e\u003cspan\u003e     Offences, Penalties and Prosecution                                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 17\u003c\/span\u003e\u003cspan\u003e     Assessment including scrutiny                                                                 \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 1\u003ca name=\"_Hlk34405977\"\u003e\u003c\/a\u003e8\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eAudit under GST                                                                                     \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter\u003ca name=\"_Hlk34406076\"\u003e\u003c\/a\u003e 19\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eInspection, Search, Seizure, Arrest and E-Way Rules                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 20\u003c\/span\u003e\u003cspan\u003e     Demands and Recovery                                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 21\u003c\/span\u003e\u003cspan\u003e     Appeals and Revision                                                                              \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 22\u003c\/span\u003e\u003cspan\u003e     Advance Ruling                                                                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"000Chapterhead\" align=\"left\"\u003e\n\u003cspan\u003eChapter 23\u003c\/span\u003e\u003cspan\u003e     Liability to pay in certain cases                                                                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cstrong\u003eDivision 3\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003eExempted Goods and GST Rates on Goods\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePart A\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025                                                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePart B\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eExempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f\u003cspan\u003e. 01.07.2017 \u003c\/span\u003etill 21.09.2025                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePart C       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePart D       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExemption from Compensation Cess on Supply of Goods                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePart E       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCompensation Cess rates on the supply of specified goods with effect from 01.07.2017   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePart F       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCGST Rates of Goods with HSN Codes w.e.f. 22.09.2025                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePart G      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2\u003e\u003cstrong\u003eDivision 4\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003eExempted Services and GST Rates on Services\u003c\/h3\u003e\n\u003cp class=\"00ChapterHead\" align=\"left\"\u003e\u003cstrong\u003ePart A\u003c\/strong\u003e\u003cspan\u003e\u003cstrong\u003e \u003c\/strong\u003e      \u003c\/span\u003e\u003cspan\u003eExempted Services under CGST, IGST and SGST Acts\u003cbr\u003ew.e.f. 01.07.2017 (\u003cem\u003eAs amended w.e.f. 22.09.2025\u003c\/em\u003e)                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\" align=\"left\"\u003e\u003cstrong\u003ePart B\u003c\/strong\u003e\u003cspan\u003e\u003cstrong\u003e \u003c\/strong\u003e      \u003c\/span\u003e\u003cspan\u003eExempted services under IGST Act only w.e.f. 01.07.2017                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\" align=\"left\"\u003e\u003cstrong\u003ePart C\u003c\/strong\u003e\u003cspan\u003e\u003cstrong\u003e  \u003c\/strong\u003e     \u003c\/span\u003e\u003cspan\u003eCGST rates of services with accounting codes w.e.f. 01.07.2017\u003cbr\u003e\u003c\/span\u003e\u003cspan\u003e(\u003cem\u003eAs amended w.e.f. 22.09.2025\u003c\/em\u003e)\u003c\/span\u003e\u003cspan\u003e                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\" align=\"left\"\u003e\u003cstrong\u003ePart D\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eScheme of Classification of Services                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"00chaptername\" align=\"left\"\u003e\u003cstrong\u003ePart E\u003c\/strong\u003e\u003cspan\u003e\u003cstrong\u003e    \u003c\/strong\u003e   Compensation Cess Rates on Services w.e.f. 01.07.2017                             \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2\u003e\u003cstrong\u003eDivision 5\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003eList of Notifications\/Circulars\/Orders\/\u003cbr\u003eROD Orders\/Press Releases\u003c\/h3\u003e\n\u003cp class=\"MsoToc1\"\u003e\u003cstrong\u003e\u003cspan\u003ePart A       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eList of Central Tax [CT] Notifications                                                          \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc1\"\u003e\u003cstrong\u003e\u003cspan\u003ePart B       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eList of Central Tax (Rate) Notifications                                                        \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc1\"\u003e\u003cstrong\u003e\u003cspan\u003ePart C       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eList of Integrated Tax [IT] Notifications                                                      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc1\"\u003e\u003cstrong\u003e\u003cspan\u003ePart D       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eList of Integrated Tax (Rate) Notifications                                                   \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoToc1\"\u003e\u003cstrong\u003e\u003cspan\u003ePart E       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eList of Compensation Cess Notifications  \u0026amp;nbs\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42757378179281,"sku":null,"price":2438.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-ready-mockup_jpg_91a015e7-4a8d-4c48-b0e6-30ee92abaa24.jpg?v=1775811841"},{"product_id":"guide-to-gst-compliance-review-1","title":"Guide to GST Compliance Review","description":"\u003ch3\u003e\u003cem\u003e\u003cspan\u003eAbout The Book Guide to GST Compliance Review\u003c\/span\u003e\u003c\/em\u003e\u003c\/h3\u003e\n\u003cp\u003eCONTENTS\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003ePreface..\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eAbout the Author\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eTable of Cases.\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1: Introduction to GST Compliance Review\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e1.1 Introduction to Compliance Reviews.\u003c\/p\u003e\n\u003cp\u003e1.2 Legislative Background of Audit in India.\u003c\/p\u003e\n\u003cp\u003e1.3 Meaning of Audit in GST\u003c\/p\u003e\n\u003cp\u003e1.4 Importance of Compliance Reviews.\u003c\/p\u003e\n\u003cp\u003e1.5 Advantages of Compliance Reviews.\u003c\/p\u003e\n\u003cp\u003e1.5.1 To industry\/client.\u003c\/p\u003e\n\u003cp\u003e1.5.2 To the government.\u003c\/p\u003e\n\u003cp\u003e1.5.3 To consumers.\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42814177870033,"sku":null,"price":2121.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Guide_to_GST_Compliance_Review_MOCK_UP_jpg.jpg?v=1775282975"},{"product_id":"interpretation-of-indirect-tax-statutes-with-special-emphasis-on-gst-1","title":"Interpretation of Indirect Tax Statutes with Special emphasis on GST","description":"\u003ctable width=\"559\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"height: 1613.31px; width: 99.7027%;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 79.1875px;\"\u003e\n\u003ctd width=\"3%\" class=\"heading2\" style=\"height: 79.1875px; width: 100%;\"\u003e\n\u003ch1\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eInterpretation of Indirect Tax Statutes with Special emphasis on GST\u003c\/span\u003e\n\u003c\/h1\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px; width: 100%;\"\u003e \n\u003cp\u003e\u003cspan class=\"head1\"\u003eInterpretation of Indirect Tax Statutes with Special emphasis on GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\" style=\"height: 1514.53px;\"\u003e\n\u003ctd style=\"height: 1514.53px; width: 100%;\"\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003cspan\u003e       Introduction                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eLiteral Rule\u003c\/span\u003e\u003cspan\u003e                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003cspan\u003e       Golden Rule                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eMischief Rule\u003c\/span\u003e\u003cspan\u003e                                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eRule of Harmonious Construction\u003c\/span\u003e\u003cspan\u003e                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eRule of Purposive Construction\u003c\/span\u003e\u003cspan\u003e                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eAids to Construction\u003c\/span\u003e\u003cspan\u003e                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003cspan\u003e       Construction of Taxing Statutes                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003ePrecedent (Doctrine of \u003cem\u003eStare Decisis\u003c\/em\u003e)\u003c\/span\u003e\u003cspan\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 10\u003c\/span\u003e\u003cspan\u003e     Exceptions to the Rule of Precedent (\u003cem\u003eStare Decisis\u003c\/em\u003e)             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eOther General Concepts of Interpretation\u003c\/span\u003e\u003cspan\u003e                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eRules with Regard to Operation of Statutes\u003c\/span\u003e\u003cspan\u003e                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003cspan\u003e     Law of Limitation                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eBurden of Proof\u003c\/span\u003e\u003cspan\u003e                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 15\u003c\/span\u003e\u003cspan\u003e     Natural Justice                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 16\u003c\/span\u003e\u003cspan\u003e     Levy                                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 17\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eClassification of Goods and Services\u003c\/span\u003e\u003cspan\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 18\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eExemptions\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 19\u003c\/span\u003e\u003cspan\u003e     Valuation in Central Excise                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 20\u003c\/span\u003e\u003cspan\u003e     Valuation in Customs                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 21\u003c\/span\u003e\u003cspan\u003e     Cenvat Credit\/ITC                                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 22\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eService Tax\u003c\/span\u003e\u003cspan\u003e                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 23\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eGoods and Services Tax\u003c\/span\u003e\u003cspan\u003e                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 24\u003c\/span\u003e\u003cspan\u003e     Small Scale Industries Exemption                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 25\u003c\/span\u003e\u003cspan\u003e     Refund and Rebate                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 26\u003c\/span\u003e\u003cspan\u003e     Search, Seizure \u0026amp; Arrest                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 27\u003c\/span\u003e\u003cspan\u003e     Confiscation                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 28\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003ePenalty\u003c\/span\u003e\u003cspan\u003e                                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 29\u003c\/span\u003e\u003cspan\u003e     Offences of Strict Liability                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 30\u003c\/span\u003e\u003cspan\u003e     Stay Application (Pre-Deposit)                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 31\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eCustoms House Agents\/Brokers Licensing Regulations\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 32\u003c\/span\u003e\u003cspan\u003e     Interest on Delayed Payment                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 33\u003c\/span\u003e\u003cspan\u003e     Authorisation for Filing Appeals                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 34\u003c\/span\u003e\u003cspan\u003e     Remand, Merger and Jurisdiction                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 35\u003c\/span\u003e\u003cspan\u003e     Demand and Recovery of Tax Dues                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 36\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eAppeal, Review and Revision\u003c\/span\u003e\u003cspan\u003e                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 37\u003c\/span\u003e\u003cspan\u003e     Rectification of Mistake                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 38\u003c\/span\u003e\u003cspan\u003e     Minimum Litigation Policy                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 39\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eRes Judicata\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 40\u003c\/span\u003e\u003cspan\u003e     Sabka Vishwas (Legal Dispute Resolution) Scheme             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 41\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eMeaning of Certain Terms\/Phrases\u003c\/span\u003e\u003cspan\u003e                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"ChapterTitle\"\u003e\u003cspan\u003eChapter 42\u003c\/span\u003e\u003cspan\u003e     Writ Jurisdiction                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cspan\u003eChapter 43\u003cstrong\u003e      Prosecution and Compounding\u003c\/strong\u003e\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42850888777937,"sku":null,"price":1996.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/interpretation_jpg.jpg?v=1774435677"},{"product_id":"gst-scrutiny-assessment-adjudication-demand-recovery-2025","title":"GST Scrutiny, Assessment, Adjudication, Demand \u0026 Recovery","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eGST Scrutiny, Assessment, Adjudication, Demand \u0026amp; Recovery\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       GST in India — An Overview                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eScrutiny, Assessment, Adjudication, Demand and Recovery: Legal Framework\u003c\/span\u003e\u003cspan\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Legal Terminology and Principles of Interpretation              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eScrutiny of Returns\u003c\/span\u003e\u003cspan\u003e                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eAssessment under GST\u003c\/span\u003e\u003cspan\u003e                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eAdjudication of Demand\u003c\/span\u003e\u003cspan\u003e                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eDemand and Recovery\u003c\/span\u003e\u003cspan\u003e                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eLiability to Pay Tax in Certain Cases\u003c\/span\u003e\u003cspan\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eMiscellaneous Provisions Applicable to Assessment etc.      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAuthorized Representative and GST Practitioners                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAmnesty\/Waiver Scheme under Section 128A                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Meaning of Important Legal Maxims                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eAppendix 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Abbreviations\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42882567930065,"sku":null,"price":1756.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gst-new_jpg.jpg?v=1774435676"},{"product_id":"gst-acts-bare-act-2026","title":"GST Acts - Bare Act 2026","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"height: 315.95px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 39.95px;\"\u003e\n\u003ctd width=\"3%\" class=\"heading2\" style=\"height: 39.95px;\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eGST Acts 2026 Edition\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.6px;\"\u003e\n\u003ctd style=\"height: 19.6px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\" style=\"height: 236.8px;\"\u003e\n\u003ctd style=\"height: 236.8px;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCentral Goods and Services Tax Act, 2017                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eIntegrated Goods and Services Tax Act, 2017                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eUnion Territory Goods and Services Tax Act, 2017       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGoods and Services Tax (Compensation to States) Act, 2017  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017      \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 0px;\"\u003e\n\u003ctd align=\"left\" style=\"height: 0px;\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.6px;\"\u003e\n\u003ctd background=\"https:\/\/www.bharatlaws.com\/images\/line_full_hori.gif\" class=\"head2\" style=\"height: 19.6px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42908656861393,"sku":null,"price":287.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_Acts_jpg.jpg?v=1774435675"}],"url":"https:\/\/shop.taxscan.in\/collections\/gst.oembed?page=2","provider":"Shopscan","version":"1.0","type":"link"}