Division I BASIC CONCEPTS OF GOODS & SERVICES TAX Chapter 1 Introduction & Constitutional Validity to GST in India Chapter 2 Basic Concepts of Goods and Services Tax Chapter 3 Composition Scheme Chapter 4 Classification of Goods and Services Chapter 5 Exemptions Chapter 6 Time of Supply Chapter 7 Place of Supply Provision Division II VALUATION & INPUT TAX CREDIT Chapter 8 Valuation of Goods and Services Chapter 9 Input Tax Credit and Input Service Distributor Chapter 10 Electronic Commerce Division III PROCEDURAL ASPECTS UNDER GST Chapter 11 Registration Chapter 12 Tax Invoices, Credit and Debit Notes Chapter 13 Accounts & Records Chapter 14 Returns Chapter 15 Payment of Tax Chapter 16 Refund Chapter 17 Exports & Supplies to Special Economic Zone Chapter 18 Job Work Chapter 19 Assessment Chapter 20 Audit Division IV INSPECTION, SEARCH, SEIZURE, ARREST, DEMAND & RECOVERY AND ALLIED PROVISIONS Chapter 21 Inspection, Search, Seizure and Arrest Chapter 22 Demands and Recovery Division V ADVANCE RULING, APPEALS AND REVISIONS, OFFENCES AND PENALTIES Chapter 23 Advance Ruling Chapter 24 Appeals and Revision Chapter 25 Offences and Penalties Division VI MISCELLANEOUS PROVISIONS Chapter 26 Transitional Provisions Division VII ACTS & RULES Chapter 1 The Central Goods and Services Tax Act, 2017 Chapter 2 Central Goods and Services Tax Rules, 2017 Chapter 3 The Integrated Goods and Services Tax Act, 2017 Chapter 4 The Integrated Goods and Services Tax Rules, 2017 Chapter 5 The Union Territory Goods and Services Tax Act, 2017 Chapter 6 The Goods and Services Tax (Compensation to States) Act, 2017 Chapter 7 Goods and Services Tax Compensation Cess Rules, 2017 Division VIII RATES Consolidated Table of Rates of Taxes |