DIVISION
TWO 2
Goods and Services Tax Act, 2017
Central Goods and Services Tax (Removal of Difficulties) Order, 2018
Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018 2.208
Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018
Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018 2.211
Central Goods and Services Tax (Removal of Difficulties) Order, 2019 2.212
Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019 2.214
Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019
Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019
Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019
Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019 2.219
Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019 2.220
Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 2.221
Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 2.222
Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 2.224
Central Goods and Services Tax (Removal of Difficulties) Order, 2020 2.225
Relevant Notifications Enforcing provisions of CGST Act, 2017 and amendments thereto 2.227 Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017
DIVISION
THREE 3 Integrated Goods and Services Tax Act,
DIVISION FOUR 4
DIVISION SIX
Union Territory Goods and Services Tax (Dadra and Nagar Haveli)
ary
DIVISION SEVEN
DIVISION EIGHT
Case Laws Digest Section Key to Landmark Rulings of Supreme Court/High Courts
Key to Landmark Rulings of Supreme Court/
Taxable event in GST
2.1 Meaning of taxable event
Goodyear India Ltd. State of Haryana
State of Kerala Alex George
2.1-1 Charging section in CGST, SGST, UTGST and IGST and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption a
and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption
2.1-2 Supply as per GST law vide but with retrospective effect from 1-7-2017 a aa vice-versa aa vide aa inter se Explanation aa vide b and c
Activities or transactions to be treated as supply of goods or supply of services vide d d
Transfer of business as going concern
Innovative Textiles Ltd. In re
2.1-3 Activities or transactions which are neither supply of goods nor supply of services a b
2.1-4 Activities or transactions that will be taxable as ‘supply’ even if no consideration
Schedule I [section 7] - Activities to be treated as supply even if made without consideration
specified in section 25, when made in the course or furtherance of business [section 25(4) of vide
Payment of GST directly or through ISD is required if supply of services to own branch or division with distinct GSTIN w.e.f. 1-4-2025
Payment of GST was not required upto 1-4-2025 if supply of services to own branch or division with distinct GSTIN or in case of import of service if full ITC available to branch
Free Samples not
2.2 Business
Business a b c d e f g h vide
2.2-1 Government activities subject to GST
2.3 Deemed supply of goods and services
Schedule II [section 7] - Activities or Transactions to be treated as supply of goods or supply of services
[The words ‘or transactions’ inserted with retrospective effect from 1-7-2017 CGST (Amendment) Act, 2018]
1. Transfer a b
2. Land and Building a b
3. Treatment or process
4. Transfer of business assets a
5. Supply of services
or after its first occupation
Explanation.
6. Composite supply
before it is occupied
7. Omitted w.r.e.f. 1-7-2017 vide section 122 of Finance Act, 2021 notified on 1-12022 but w.r.e.f. 1-7-2017 The earlier wording is as follows –
Supply of goods -
2.4 Activities which are neither supply of goods nor supply of services not
Schedule III [Section 7]
Activities or transactions which shall be treated neither as a supply of goods nor a supply of services
Explanation , other than specified actionable claims vide i ii iii iv v vi vide ab
9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the coinsurer to the insured in coinsurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured
10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission
‘as is where is’
Explanation 1.
Explanation 2 For the purposes of this paragraph, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962 vide
2.4-1 Services by employee to employer not subject to GST
2.4-2 Activities in relation to functions under Article 243G are neither goods nor services
2.4-3 Service of grant of license of alcoholic liquor by State Government is neither goods nor service
2.4-4 Sale of developed plots by including development cost in sale value of plots
- Munjaal Manishbhai Bhatt v. UOI
Bhopal Smart City Dev Corpn Ltd. In re
Additional facilities in complex
Preferential location charges is part of value of land -
2.4-5 Amount payable written off in books of account is not supply and no GST Rites Ltd. In re proviso
2.5 Tax liability in case of mixed supply and composite supply
2.5-1 Tax liability in case of composite and mixed supply
