DIVISION ONE 1 GST Law Guide 1.i 1.3 1.24 1.43 1.61 1.79 1.93 1.106 1.127 1.134 1.145 1.147 1.165 1.217 1.221 1.242 1.256 1.270 1.280 1.310 I-5
Central
Central
Central
Central Goods and Services Tax (Second Removal of Difficulties)
Central Goods and Services Tax (Third Removal of Difficulties)
Central Goods and Services Tax (Fourth Removal of Difficul-
Central Goods and Services Tax (Fifth Removal of Difficulties)
I-6 1.315 1.329 1.340 1.347 1.354 1.358 1.365 1.374 1.378 DIVISION TWO 2 Central Goods and Services Tax Act, 2017 Arrangement of Sections 2.3 Text of the Central Goods and Services Tax Act, 2017 2.13 Central Goods and Services Tax (Removal of Difficulties) Order, 2018 2.198
Goods
Services
Removal
Difficulties) Order, 2018 2.199
Central
and
Tax (Second
of
Removal
Order, 2018 2.201
Goods and Services Tax (Third
of Difficulties)
ties) Order, 2018 2.202
Goods and Services Tax (Fourth Removal of Difficul-
2.203
Goods and Services Tax (Removal of Difficulties) Order, 2019
Order,
2.205
2019
Order, 2019 2.206
ties) Order, 2019 2.207
Order, 2019 2.208
I-7 Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019 2.210 Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019 2.211 Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 2.212 Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 2.213 Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 2.215 Central Goods and Services Tax (Removal of Difficulties) Order, 2020 2.216 Relevant Notifications Enforcing provisions of CGST Act, 2017 and amendments thereto 2.219 Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017 2.223 Validation Provisions 2.245 Subject Index 2.249 DIVISION THREE 3 Integrated Goods and Services Tax Act, 2017 Arrangement of Sections 3.3 Text of the Integrated Goods and Services Tax Act, 2017 3.5 Relevant Notifications Enforcing provisions of IGST Act, 2017 and amendments thereto 3.33 Validation Provisions 3.35 Subject Index 3.39 DIVISION FOUR 4 Union Territory Goods and Services Tax Act, 2017 Arrangement of Sections 4.3 Text of the Union Territory Goods and Services Tax Act, 2017 4.7
Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2019 4.29 Union Territory Goods and Services Tax (Second Removal of Difficulties) Order, 2019 4.31 Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019 4.32 Relevant Notifications Enforcing provisions of UTGST Act, 2017 and amendments thereto 4.33 Validation Provisions 4.35 Subject Index 4.39 DIVISION FIVE 5 Goods and Services Tax (Compensation to States) Act, 2017 Arrangement of Sections 5.3 Text of the Goods and Services Tax (Compensation to States) Act, 2017 5.5 Relevant Notifications Enforcing provisions of Goods and Services Tax (Compensation to States) Act, 2017 and amendments thereto 5.17 Subject Index 5.19 DIVISION SIX 6 GST Rules and Forms Central Goods & Services Tax Rules, 2017 6.3 Integrated Goods & Services Tax Rules, 2017 6.689 Goods and Services Tax Compensation Cess Rules, 2017 6.705 Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 6.709 Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 6.713 Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 6.717 I-8
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 6.721 Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 6.725 Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 6.729 Goods and Services Tax Settlement of Funds Rules, 2017 6.733 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 6.777 National Anti-Profiteering Authority : Procedure and Methodology 6.791 Tribunals Reforms Act, 2021 6.795 Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities 6.814 Tribunal (Conditions of Service) Rules, 2021 6.818 DIVISION SEVEN 7 Notifications issued under CGST Act/IGST Act/UTGST Act CGST Notifications 7.3* Service Tax Notifications 7.194* IGST Notifications 7.196* UTGST Notifications 7.219* Compensation Cess Notifications 7.241* CGST (Rate) Notifications 7.264* IGST (Rate) Notifications 7.312* Compensation Cess (Rate) Notifications 7.359* Central Excise (N.T.) Notification 7.377* I-9 See
DIVISION EIGHT 8 Case Laws Digest Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA 8.i* Alphabetical Key to Landmark Rulings of Supreme Court/ High Courts/AAAR/AAR/NAA 8.v* Case Laws Digest 8.3* DIVISION NINE 9 CBIC’s FAQs List of FAQs 9.3* CBIC’s FAQs 9.5* DIVISION TEN 10 Circulars and Clarifications Circulars and Clarifications 10.3* DIVISION ELEVEN 11 Constitutional Provisions Constitution (One Hundred and First Amendment) Act, 2016 11.3* Relevant provisions of Constitution of India 11.9* Date of enforcement of provisions of Constitution (One Hundred and First Amendment) Act, 2016 11.23* LIST OF NOTIFICATIONS i* LIST OF CIRCULARS & CLARIFICATIONS xxxvii* I-10 See
1.1 Background of GST
a
b
1.1-1 Changes in GST law proposed to be made vide Finance Act, 2024
-
1.3
1.2 What is Goods and Services Tax? Introduction
Overall structure of Goods and Services Tax including Para 1.2 1.4
Note
GST is destination based consumption tax‘ ’ -
within the State.
1.2-1 Dual GST for supply of goods and services within State
1.2-2 IGST for inter-state transactions
Explanation 1.5 Para 1.2
vice versa
1.2-3 Input Tax Credit
1.2-4 Central Excise duty on petroleum and tobacco products
1.2-5 Sales tax on petroleum products and alcoholic liquor within State
Meaning of ‘petroleum products’
Para 1.3 1.6
1.3 Rates of GST
Relevant Notifications
Rates of GST for supply within State/Union Territory, 50% of IGST rate will be CGST rate and 50% of IGST rate will be SGST/UTGST rate
Nil -
frozen or provisionally preserved vegetables
Music (printed or manuscript) , Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran] Husk of pulses
1.7
Para 1.3
including Chilka, Concentrates including chuni or churi, Khanda
Spaceage Syntex P. Ltd. In re
Spaceage Syntex P. Ltd. In re
0.1% i.e.
0.25% Schedule VI Precious stones (other than diamonds), Semi-precious stones,
1.50% Schedule VII
3% Schedule Vcut and polished diamonds
5% [Schedule I], i.e.
Natural cork
Un-fried or un-cooked snack pellets, LD Slag, Imitation zari thread or yarn In case of many pre-packaged and labelled food items, GST rate will be 5% w.e.f. 18-7-2022
1.8
Para 1.3
1.9
12% Schedule II -
Para 1.3
Bio-diesel
, -
Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice], Mathematical boxes, geometry boxes and colour boxes
18% Schedule III -
ores,
, Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]
Rashtriya Chemicals and Fertilisers In re
28% Schedule IV
specified actionable claim
GST Compensation Cess -
Para 1.3
Lower rate in case of handicraft goods
Rakhi ‘ ’ ‘puja samagri’
- M D Mohta In re
Tax rate on sale of old and used motor vehicles-
1.10
- CMS Info Systems Ltd. In re -
Margin in case of other taxable persons selling old motor vehicles which were their business assets -
Exemptions to goods supplied for petroleum operations - -
50% tax as Refund of ITC in case of goods supplied to canteen Stores Department of Defence
1.11
Para 1.3
Motor vehicles purchased prior to 1-7-2017 and sold or given on financial lease after 1-7-2017 -
Supply of gold, silver or platinum by nominated agencies for exports silver and platinum
Sale of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Government
Imported Stores for use in Indian Naval ships are exempt
Reverse charge in case of sale of used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Government
-
-
--
-
-
-
-
1.3-1 GST Rate on services
GST MANUAL WITH GST LAW GUIDE & DIGEST OF LANDMARK RULINGS
AUTHOR : TAXMANN'S EDITORIAL BOARD
PUBLISHER : TAXMANN
DATE OF PUBLICATION : MARCH 2024
EDITION : 21st Edition
ISBN NO : 9789357783286
NO. OF PAGES : 3476
BINDING TYPE : PAPERBACK
DESCRIPTION
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•Union Territories GST Act & Rules
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