PART – A
GLANCE & REFERENCE TABLES

CHAPTER A1

THE FINANCE ACTS, 2025 & AMENDMENTS AND RECOMMENDATIONS
BY THE 56TH GST COUNCIL MEETING

CHAPTER A2

TARIFF NOTIFICATIONS UNDER GST SINCE 01 APRIL 2021

CHAPTER A3

NON-TARIFF NOTIFICATIONS UNDER GST SINCE 01 APRIL 2021

CHAPTER A4

ORDERS UNDER GST SINCE 01 APRIL 2021

CHAPTER A5

CIRCULARS, CLARIFICATIONS, INSTRUCTIONS AND GUIDELINES
SINCE 01 APRIL 2021

CHAPTER A6

REVERSE CHARGE UNDER GST

CHAPTER A7

COMPLIANCE DUE DATES WITH EXTENSIONS AND COVID-19 RELATED RELAXATIONS

I.     FORMS AND DUE DATE EXTENSIONS    

II.     COVID-19 RELATED RELAXATIONS

CHAPTER A8

NON-CREDITABLE GOODS/SERVICES AND SUPPLIES (BLOCKED 

CHAPTER A9

INTEREST, PENALTIES AND OFFENCES

CHAPTER A10

STATE CODES

CHAPTER A11

PORT CODES

CHAPTER A12

SEZ –List of Services recognized for authorised operations

CHAPTER A13

ONLINE MONEY GAMING

13.1     Background    

13.2     Legislative Changes    

13.3 Analysis

CHAPTER A14

AMNESTY SCHEME – SEC 128A

14.1     Section 128A of the GST Act – Amnesty Scheme     

14.2     Amnesty Scheme – An Analysis    

CHAPTER B1

GST – A PREAMBLE

1.1     What is GST and why GST?     

1.2     Main indirect taxes or duties in India pre-GST 
    
1.3 101st Constitutional Amendment

1.4     Features of Indian GST     

1.5 Taxes or duties subsumed in GST

1.6 Meetings of the GST Council and its conclusions 

1.7 Administration of GST

CHAPTER B2

STEPS TO DETERMINE LIABILITY UNDER GST AND
KEY DEFINITIONS

2.1     In order to determine whether a person is liable to pay GST, the
following steps can be followed     

2.2     Definitions relating to Goods, Services, Business, etc.    

2.3     Definitions relating to Person (Supplier, Recipient, etc.)    

2.4     Definitions relating to Supply, Export, Import, etc.

2.5     Definitions relating to place, address, location, etc.    

2.6     Definitions relating to Computation of Turnover, Tax, etc.

2.7     Definitions Relating to State, Territory, Government, Etc.    

CHAPTER B3

SUPPLY – MEANING AND SCOPE

CHAPTER B4

TIME OF SUPPLY

CHAPTER B5

VALUE OF SUPPLY

CHAPTER B6

CONCEPT OF IGST – INTER-STATE SUPPLY, INTRA-STATE SUPPLY,
IMPORT & EXPORT

CHAPTER B7

PLACE OF SUPPLY

CHAPTER B8

LEVY, RATES AND EXEMPTIONS

CHAPTER B9

REVERSE CHARGEAND DEEMED SUPPLIERS
UNDER SECTION 9(5)

CHAPTER B10

COMPOSITION LEVY

CHAPTER B11

INPUT TAX CREDIT (ITC)

CHAPTER B12

INPUT SERVICE DISTRIBUTOR (ISD)

CHAPTER B13

JOB WORKER, CASUAL TAXABLE PERSON,
NON-RESIDENT TAXABLE PERSON & CORPORATE DEBTORS

CHAPTER B14

E-COMMERCE, TCS & SUPPLY OF ONLINE DATA– SPECIAL
 PROVISIONS

CHAPTER B15

REGISTRATION, AMENDMENT AND CANCELLATION

CHAPTER B16

RETURNS UNDER THE GST

CHAPTER B17

PAYMENT OF TAX AND INTEREST

CHAPTER B18

TAX DEDUCTION AT SOURCE

CHAPTER B19

REFUND

CHAPTER B20

INVOICE, ACCOUNTS AND RECORDS

CHAPTER B21

ASSESSMENT AND AUDIT

CHAPTER B22

SHOW CAUSE NOTICE AND ADJUDICATION

CHAPTER B23

COLLECTION OF TAX, DEMANDS & RECOVERY AND
LIABILITY IN CERTAIN CASES

CHAPTER B24

INSPECTION, SEARCH & SURVEY

CHAPTER B25

INSPECTION OF GOODS IN MOVEMENT, CONFISCATION AND
E-WAY BILL

CHAPTER B26

PENALTIES AND PROSECUTION

CHAPTER B27

APPEAL, RECTIFICATION, ADVANCE RULING AND
ANTI-PROFITEERING PROVISIONS

CHAPTER B28

MISCELLANEOUS PROVISIONS

PART – C

GST RATES

CHAPTER C1

TRANSITION AND SAFEGUARDS–GST 2.0 – FROM 22 SEPT. 2025

CHAPTER C2

CHANGE IN GST RATES –HSN WISE COMPARISON AS
ON 22 SEPT. 2025

CHAPTER C3

EXEMPTIONS IN THE GST – GOODS AS ON 22 SEPTEMBER 2025

CHAPTER C4

GST RATES ON GOODS AS ON 22 SEPTEMBER 2025

CHAPTER C5

EXEMPTIONS IN THE GST – SERVICES

CHAPTER C6

GST RATES ON SERVICES

CHAPTER C7

RATES OF COMPENSATION CESS

CHAPTER C8

SCHEME OF CLASSIFICATION OF SERVICES AND
EXPLANATORY NOTES

CHAPTER C9

FAQS RELEASED ON THE RECOMMENDATION OF
 THE 56TH GST COUNCIL MEET