Bharat Law House Pvt. Ltd.
GST Ready Reckoner
GST Ready Reckoner
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Division 1
Referencer
Division 2
Practice and Procedure
- Chapter 1 Introduction and Overview of GST
- Chapter 2 Concept of supply including Intra-State & Inter-State Supply
- Chapter 3 Place of supply of goods or services or both
- Chapter 4 Zero-Rated Supply (including Exports) and Imports
- Chapter 5 Levy of Tax
- Chapter 6 Registration
- Chapter 7 Electronic Commerce including TCS
- Chapter 8 Valuation of Taxable Supply
- Chapter 9 Input Tax Credit
- Chapter 10 Time of Supply and Payment of Tax
- Chapter 11 Reverse Charge under GST
- Chapter 12 Tax Invoice including E-invoice, Credit and Debit Notes
- Chapter 13 Returns
- Chapter 14 Refunds
- Chapter 15 Accounts and Records
- Chapter 16 Offences, Penalties and Prosecution
- Chapter 17 Assessment including scrutiny
- Chapter 18 Audit under GST
- Chapter 19 Inspection, Search, Seizure, Arrest and E-Way Rules
- Chapter 20 Demands and Recovery
- Chapter 21 Appeals and Revision
- Chapter 22 Advance Ruling
- Chapter 23 Liability to pay in certain cases
Division 3
Exempted Goods and GST Rates on Goods
Part A Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025
Part B Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 01.07.2017 till 21.09.2025
Part C Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025
Part D Exemption from Compensation Cess on Supply of Goods
Part E Compensation Cess rates on the supply of specified goods with effect from 01.07.2017
Part F CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025
Part G CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025
Division 4
Exempted Services and GST Rates on Services
Part A Exempted Services under CGST, IGST and SGST Acts
w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
Part B Exempted services under IGST Act only w.e.f. 01.07.2017
Part C CGST rates of services with accounting codes w.e.f. 01.07.2017
(As amended w.e.f. 22.09.2025)
Part D Scheme of Classification of Services
Part E Compensation Cess Rates on Services w.e.f. 01.07.2017
Division 5
List of Notifications/Circulars/Orders/
ROD Orders/Press Releases
Part A List of Central Tax [CT] Notifications
Part B List of Central Tax (Rate) Notifications
Part C List of Integrated Tax [IT] Notifications
Part D List of Integrated Tax (Rate) Notifications
Part E List of Compensation Cess Notifications &nbs
