| 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 |
| 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 |
Understanding The Income Tax Bill, 2025
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