CONTENTS DIVISION ONE BASIC CONCEPTS CHAPTER 1 INTRODUCTION & BASIC CONCEPT 3 CHAPTER 2 CONSTITUTIONAL AMENDMENT 56
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1 CONTENTS DIVISION ONE BASIC CONCEPTS CHAPTER 1 INTRODUCTION & BASIC CONCEPT 3 CHAPTER 2 CONSTITUTIONAL AMENDMENT 56 CHAPTER 3 TRANSITIONAL PROVISIONS 63 CHAPTER 4 MEANING & SCOPE OF SUPPLY AND LEVY OF GST 138 CHAPTER 5 DEFINITION & PRINCIPLE OF CLASSIFICATION 298 CHAPTER 6 NON-TAXABLE SUPPLIES 382 CHAPTER 7 PAYMENT UNDER REVERSE CHARGE 410 CHAPTER 8 TIME OF SUPPLY & CHANGE IN RATE OF TAX 484 I-9
2 CONTENTS I-10 CHAPTER 9 PLACE OF SUPPLY 515 CHAPTER 10 VALUE OF SUPPLY 680 CHAPTER 11 JOB WORK, SCRAP & WASTE GENERATED AT JOB-WORKER 758 CHAPTER 12 ELECTRONIC COMMERCE OPERATOR & COLLECTION OF TAX AT SOURCE 777 CHAPTER 13 TAX DEDUCTED AT SOURCE 827 DIVISION TWO EXEMPTIONS & OTHER LEVIES CHAPTER 14 EXEMPTIONS 845 CHAPTER 15 UNION TERRITORY GOODS & SERVICES TAX 1334 CHAPTER 16 GST (COMPENSATION TO STATES) ACT 1338 CHAPTER 17 COMPOSITION LEVY 1340
3 I-11 CONTENTS DIVISION THREE EXPORT & IMPORT OF GOODS AND SERVICES CHAPTER 18 EXPORT OF GOODS, SERVICES AND EXPORT INCENTIVES 1365 CHAPTER 19 DEEMED EXPORTS INCLUDING EOU, STP 1429 CHAPTER 20 SPECIAL ECONOMIC ZONE 1447 CHAPTER 21 IMPORT OF GOODS & SERVICES 1473 CHAPTER 22 DIVISION FOUR PROCEDURES ADMINISTRATION & REGISTRATION 1497 CHAPTER 23 TAXABLE PERSON, TAX INVOICE, CREDIT & DEBIT NOTES & E-WAY BILL 1556 CHAPTER 24 PAYMENT OF TAX AND INTEREST - COMPUTATION OF TAX LIABILITY 1624 CHAPTER 25 RETURNS 1642
4 CONTENTS I-12 CHAPTER 26 ASSESSMENT 1731 CHAPTER 27 DEMAND, RECOVERY AND ADJUDICATION 1767* CHAPTER 28 REFUND OF TAXES 1816* CHAPTER 29 AUDIT OF ASSESSEE S ACCOUNTS 1938* CHAPTER 30 PENALTIES, CONFISCATION & FINE 1975* CHAPTER 31 ARREST, PROSECUTION AND COMPOUNDING 2024* CHAPTER 32 ADVANCE RULING 2048* CHAPTER 33 INSPECTION, SEARCH & SEIZURE 2062* CHAPTER 34 LIABILITY TO PAY IN CERTAIN CASES 2075* CHAPTER 35 GOODS AND SERVICES TAX PRACTITIONER SCHEME & PROVISIONAL ATTACHMENT 2084* CHAPTER 35A ANTI-PROFITEERING MEASURE 2094* CHAPTER 36 RESIDUAL MATTERS 2126*
5 I-13 CONTENTS DIVISION FIVE INPUT TAX CREDIT CHAPTER 37 INTRODUCTION TO INPUT TAX CREDIT 2149* CHAPTER 38 INPUT 2155* CHAPTER 39 INPUT SERVICE 2227* CHAPTER 40 CAPITAL GOODS 2243* CHAPTER 41 UTILIZATION OF INPUT TAX CREDIT 2259* CHAPTER 42 CONDITIONS, TIME LIMIT AND DOCUMENTS FOR AVAILMENT OF CREDIT 2279* CHAPTER 43 COMMON INPUTS AND INPUT SERVICES FOR EXEMPTED AND TAXABLE SUPPLIES 2313* CHAPTER 44 REMOVAL OF INPUT, CAPITAL GOODS AND WASTE INCLUDING FOR JOB-WORK 2332* CHAPTER 45 PROCEDURES AND RECORDS FOR INPUT TAX CREDIT 2335* CHAPTER 46 INPUT SERVICE DISTRIBUTOR 2342*
6 CONTENTS I-14 CHAPTER 47 MATCHING OF CREDIT AND BLACK LISTING OF DEALER 2362* CHAPTER 48 RECOVERY OF INPUT TAX CREDIT 2377* CHAPTER 49 MISCELLANEOUS PROVISIONS 2383* DIVISION SIX APPEALS CHAPTER 50 APPEAL - GENERAL PROVISIONS 2399* CHAPTER 51 TIME LIMIT FOR FILING APPEAL AND CONDONATION OF DELAY 2465* CHAPTER 52 PRE-DEPOSIT OF DUTY FOR ENTERTAINING APPEAL 2483* CHAPTER 53 DEPARTMENTAL APPEAL & POWER OF REVISIONAL AUTHORITY 2494* CHAPTER 54 APPEAL TO APPELLATE AUTHORITY 2510* CHAPTER 55 APPEAL BEFORE GOODS & SERVICES TAX APPELLATE TRIBUNAL 2520* CHAPTER 56 ORDER OF APPELLATE TRIBUNAL 2540* CHAPTER 57 PROCEDURE BEFORE APPELLATE TRIBUNAL 2566*
7 I-15 CONTENTS CHAPTER 58 POWERS AND LIMITATIONS OF APPELLATE TRIBUNAL 2585* CHAPTER 59 APPEAL BEFORE HIGH COURT 2611* CHAPTER 60 APPEAL BEFORE SUPREME COURT 2625* APPENDIX 1 APPENDICES u CENTRAL GOODS AND SERVICES TAX ACT, * u INTEGRATED GOODS AND SERVICES TAX ACT, * u UNION TERRITORY GOODS AND SERVICES TAX ACT, * u GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, * APPENDIX 2 u CENTRAL GOODS AND SERVICES TAX RULES, * u INTEGRATED GOODS AND SERVICES TAX RULES, * APPENDIX 3 u CGST NOTIFICATIONS 3093* u SERVICE TAX NOTIFICATION 3127* u IGST NOTIFICATIONS 3128* u CGST (RATE) NOTIFICATIONS 3137* u IGST (RATE) NOTIFICATIONS 3169* u COMPENSATION CESS (RATE) NOTIFICATIONS 3189* APPENDIX 4 u CIRCULARS AND CLARIFICATIONS 3199*
8 CONTENTS I-16 APPENDIX 5 u CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, * u RELEVANT PROVISIONS OF CONSTITUTION OF INDIA 3549* u DATE OF ENFORCEMENT OF PROVISIONS OF CONSTI- TUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, * LIST OF NOTIFICATIONS i* LIST OF CIRCULARS AND CLARIFICATIONS xv*
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