GST Ready Reckoner

Book Details

1 Introduction and Coverage	1
2 Concept of Supply	14
3 Taxable Event and Composition Levy	72
4. Reverse Charge Mechanism	88
5. Classification of Supply	118
6. Time of Supply	131
7. Place of Supply of Goods	141
8. Place of Supply of Services (Both Supplier and Recipient in India)	151
9. Place of Supply of Services–II (Either Supplier or Recipient are located outside India)	168
10. GST Rate on Supply of Services	199
11. Exemptions on Supply of Services	212
12. Compensation Cess and Rate of Tax on Goods	241
13. Valuation of Supply	246
14. Input Tax Credit	271
15. Job Work	326
16. Construction of Complex & Real Estate	349
17. Services by or to Government	708
18. Services relating to Agriculture	441
19. Service in Relation to Passenger Transport	454
20. Transportation of Goods	476
21. Transfer of Right To Use, Lease, License, Etc.	507
22. Renting of Immovable Properties	527
23. Specified Actionable Claims	541
24. Education and Sports	551
25. Financial Institutions, Insurance, Pension, Etc.	567
26. Tour Operator Services	595
27. Event, Brand Ambassador, Artist, etc., Services	601
28. Restaurant, Hotel and Catering Services	611
29. Works Contract	629
30. Online Information Database Access or Retrieval Services	655
31. Electronic Commerce Operator and TCS	664
32. Supply of Second hand Goods and Vehicles	678
33. Registration	683
34. Payment of Tax, Interest, TDS & TCS	735
35. Tax Invoice, Credit Notes & Debit Notes	767
36 EASING OUT OF COMPLIANCE BURDEN : 27th GST COUNCIL MEETING	793
37. Import, Export and Supplies To Sez	822
38.1 Refunds	850
39. Accounts, Audit and Inspection	936
40.Assignment of Functions to Various Officers	965
41. Assessments	971
42. Show Cause Notice, Demands and Recoveries	981
43. Amnesty Schemes	1025
44. Advance Ruling	1040
45. Appeals and Revision	1048
46. Penalties, Detention, Prosecution & Compounding	1077
47. Transitional Provisions	1103
48. E-Way Bill	1122
49 ANTI-PROFITEERING MEASURES—SECTION 171 OF CGST ACT	1145
50. Liability and Other Miscellaneous Provisions	1149

APPENDIX

The Central Goods and Services Tax Act, 2017	1171-1359
The Integrated Goods and Services Tax Act, 2017	1360-1367
The Union Territory Goods and Services Tax Act, 2017	1368-1389
The Goods and Services Tax (Compensation to States) Act, 2017	1390-1403
The Central Goods and Services Tax Rules, 2017	1404-1593
The Integrated Goods and Services Tax Rules, 2017	1594-1605
The Goods and Services Tax Compensation Cess Rules, 2017	1606
The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022	1607
The Goods and Services Tax Settlement of Funds Rules, 2017	1608-1620