GST Law Simplified
by CA Kamal GargCONTENTS AT A GLANCE
| Bharat? | 5 |
| Preface to the Fourth Edition | 7 |
| Detailed Contents | 11 |
| Chapter 1 GST Law and Administration | 1 |
| Chapter 2 Activities Liable to GST | 4 |
| Chapter 3 Time and place of Supply | 16 |
| Chapter 4 Levy of Tax | 31 |
| Chapter 5 Registration | 43 |
| Chapter 6 Rates and Classification | 61 |
| Chapter 7 Valuation | 68 |
| Chapter 8 Documents and Records | 81 |
| Chapter 9 Input Tax Credit | 105 |
| Chapter 10 Job Work | 132 |
| Chapter 11 Return and Tax Payment | 136 |
| Chapter 12 Refund | 159 |
| Chapter 13 Determination of Tax Liability and Recovery by the Department | 185 |
| Chapter 14 Audit | 210 |
| Chapter 15 Inspection, Search, Seizure and Arrest | 215 |
| Chapter 16 Liability to Pay in Certain Cases | 236 |
| Chapter 17 Punishment for Offences | 243 |
| Chapter 18 Appeals and Revision | 276 |
| Chapter 19 Advance Ruling and Anti Profiteering | 310 |
| Chapter 20 Export of Goods and Services | 324 |
| Chapter 21 Other Provisions | 329 |
| Annexure A Definitions | 345 |
| Annexure B Updated List of Circulars issued under CGST, IGST and Compensation Cess | 361 |
| Annexure C Forms under GST | 377 |
| Annexure D Liability on Reverse Charge basis and of e-Commerce Operators | 385 |
| Annexure E GST Rates on Goods | 398 |
| Annexure F GST Rates on Services | 501 |
| Annexure G Cess Rates | 538 |
| Annexure H Exempted Goods | 552 |
| Annexure I Exempted Services | 567 |
| Annexure J Other Exemptions | 612 |
| Annexure K Sectionwise Index | 622 |
| SUBJECT INDEX | 629 |
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