GST Ready Reckoner

by CA Pankaj Goel

Preface	v
Acknowledgements	vii
About the Author	ix

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	201
11. Exemptions on Supply of Services	214
12. Compensation Cess and Rate of Tax on Goods	243
13. Valuation of Supply	248
14. Input Tax Credit	277
15. Job Work	336
16. Construction of Complex & Real Estate	362
17. Services by or to Government	421
18. Services relating to Agriculture	454
19. Service in Relation to Passenger Transport	467
20. Transportation of Goods	489
21. Transfer of Right To Use, Lease, License, Etc.	524
22. Renting of Immovable Properties	544
23.Specified Actionable Claims	558
24. Education and Sports	568
25. Financial Institutions, Insurance, Pension, Etc.	585
26. Tour Operator Services	614
27. Event, Brand Ambassador, Artist, etc., Services	620
28. Restaurant, Hotel and Catering Services	630
29. Works Contract	649
30. Online Information Database Access or Retrieval Services	675
31 Electronic Commerce Operator and TCS	684
32. Supply of Second hand Goods and Vehicles	698
33. Registration	703
34. Payment of Tax, Interest, TDS & TCS	760
35. Tax Invoice, Credit Notes & Debit Notes	792
36. Returns
37. Import, Export and Supplies To Sez	848
38. Refunds	876
39. Accounts, Audit and Inspection	965
40.Assignment of Functions to Various Officers	994
41. Assessments	1000
42. Show Cause Notice, Demands and Recoveries	1010
43. Amnesty Schemes	1060
44. Advance Ruling	1075
45. Appeals and Revision	1083
46. Penalties, Detention, Prosecution & Compounding	1120
47. Transitional Provisions	1147
48. E-Way Bill	1166
49.Anti Profiteering	1189
50. Liability and Other Miscellaneous Provisions	1193

APPENDIX

The Central Goods and Services Tax Act, 2017	1213-1403
The Integrated Goods and Services Tax Act, 2017	1404-1431
The Central Goods and Services Tax Rules, 2017	1432-1625
The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025	1626-1651
The Goods and Services Tax Settlement of Funds Rules, 2026	1652-1666