| 1. Introduction and Coverage | 1 |
| 2. Concept of Supply | 14 |
| 3. Taxable Event and Composition Levy | 72 |
| 4.1 Reverse Charge Mechanism | 88 |
| 5. Classification of Supply | 117 |
| 6. Time of Supply | 130 |
| 7. Place of Supply of Goods | 139 |
| 19. Place of Supply of Services–II (Either Supplier or Recipient are located outside India) | 166 |
| 10. GST Rate on Supply of Services | 195 |
| 11. Exemptions on Supply of Services | 208 |
| 12. Compensation Cess and Rate of Tax on Goods | 236 |
| 13. Valuation of Supply | 241 |
| 14. Input Tax Credit | 265 |
| 15. Job Work | 316 |
| 16. Construction of Complex & Real Estate | 339 |
| 17. Services by or to Government | 398 |
| 18. Services relating to Agriculture | 429 |
| 19. Service in Relation to Passenger Transport | 442 |
| 20. Transportation of Goods | 463 |
| 21. Transfer of Right To Use, Lease, License, Etc. | 494 |
| 22. Renting of Immovable Properties | 514 |
| 23. Specified Actionable Claims | 527 |
| 24. Education and Sports | 537 |
| 25. Financial Institutions, Insurance, Pension, Etc. | 552 |
| 26. Tour Operator Services | 579 |
| 27. Event, Brand Ambassador, Artist etc., Services | 585 |
| 28. Restaurant, hotel and Catering Services | 595 |
| 29. Works Contract | 613 |
| 30. Online Information Database Access or Retrieval Services | 639 |
| 31. Electronic Commerce Operator and TCS | 648 |
| 32. Supply of Second hand Goods and Vehicles | 661 |
| 33. Registration | 665 |
| 34. Payment of Tax, Interest, TDS & TCS | 717 |
| 35 Tax Invoice, Credit Notes & Debit Notes | 748 |
| 36. Returns | 772 |
| 37. Import, Export and Supplies To Sez | 801 |
| 38. Refunds | 829 |
| 39. Accounts, Audit and Inspection | 913 |
| 40. Assignment of Functions to Various Officers | 941 |
| 41. Assessments | 947 |
| 42. Show Cause Notice, Demands and Recoveries | 957 |
| 43. Advance Ruling | 998 |
| 44. Appeals and Revision | 1006 |
| 45. Penalties, Detention, Prosecution & Compounding | 1034 |
| 46. Transitional Provisions | 1061 |
| 47. E-Way Bill | 1080 |
| 48. Anti Profiteering | 1103 |
| 49. Liability and Other miscellaneous provisions | 1107 |
APPENDICES
| The Central Goods and Services Tax Act, 2017 /td> | 1127-1317 |
| The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 | 1318-1319 |
| The Integrated Goods and Services Tax Act, 2017 | 1320-1347 |
| The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 | 1348 |
| The Union Territory Goods and Services Tax Act, 2017 | 1349-1370 |
| The Goods and Services Tax (Compensation to States) Act, 2017 | 1371-1384 |
| The Central Goods and Services Tax Rules, 2017 | 1385-1570 |
| The Integrated Goods and Services Tax Rules, 2017 | 1571-1582 |
| The Goods and Services Tax Compensation Cess Rules, 2017 | 1583 |
| The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 | 1584 |
| The Goods and Services Tax Settlement of Funds Rules, 2017 | 1585-159 |
About the Author
CA Pankaj Goel
Chartered Accountant
� Pankaj Goel has over 20 years of experience wherein he has worked
with big organizations such as Maruti Suzuki India Limited and
PricewaterhouseCoopers.
� Pankaj has vast experience in varied sectors including IT, Telecom,
Automotive, Financial Services and consumer durables. Pankaj has
represented several clients before the departmental authorities and at
Tribunal as well.
� Pankaj is a Science Graduate and a Chartered Accountant and was placed
on the merit list in CA Finals. Pankaj also holds Diploma in Information
System Audit (DISA, awarded by ICAI, India).
View other books from Accounts
Have Questions About This Book?
Our course advisors are here to help you make the right decision for your career growth.
Join Us !!
List your Books
Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.
Get Started
CAclubindia
India's largest network for
finance professionals
