I-5 Acronyms in GST I-13 Section Index I-17 CHAPTER 1 GST - An overview 1 CHAPTER 2 IGST, CGST, SGST and UTGST 36 CHAPTER 3 Taxable event in GST 42 CHAPTER 4 Supply of goods or services or both 84 CHAPTER 5 99 CHAPTER 6 Value of taxable supply of goods or services or both 116 Contents
CHAPTER 7 Valuation Rules if value for GST not ascertainable 141 CHAPTER 8 VAT concept and its application in GST 157 CHAPTER 9 Input Tax Credit (ITC) 164 CHAPTER 10 Input Tax Credit - Other issues 192 CHAPTER 11 Input Tax Credit when exempted as well as taxable supplies made 202 CHAPTER 12 Input Service Distributor (ISD) 210 CHAPTER 13 Person liable to pay tax 216 CHAPTER 14 Place of supply of goods or services or both other than exports or imports 230 CHAPTER 15 Place of supply in case of export or import of goods or services or both 252 I-6
CHAPTER 16 Exports and Imports 289 CHAPTER 17 Special Economic Zones (SEZ) and EOU 332 CHAPTER 18 Time of supply of goods and services 340 CHAPTER 19 Reverse charge 351 CHAPTER 20 366 CHAPTER 21 Concessions to small enterprises in GST 377 CHAPTER 22 Construction and Works Contract Services 401 CHAPTER 23 Real Estate Services relating to residential and commercial apartments 425 CHAPTER 24 TDR/FSI/Upfront amount in long term lease in real estate transactions 457 I-7
CHAPTER 25 Distributive Trade Services 480 CHAPTER 26 Passenger Transport Services 504 CHAPTER 27 Goods Transport Services 517 CHAPTER 28 Financial and related services 536 CHAPTER 29 Leasing or rental services and licensing services 557 CHAPTER 30 Software and IPR Services 574 CHAPTER 31 Business and production services 585 CHAPTER 31A Job Work 610 CHAPTER 32 Telecommunication, broadcasting and information supply 638 I-8
CHAPTER 33 Community social, personal and other services 646 CHAPTER 34 Government related activities 693 CHAPTER 35 Basic procedures in GST 730 CHAPTER 36 Registration under GST 750 CHAPTER 37 Tax Invoice, Credit and Debit Notes 790 CHAPTER 38 E-way Bill for transport of goods 821 CHAPTER 39 Payment of taxes by cash and through input tax credit 866 CHAPTER 40 Returns under GST 889 CHAPTER 41 Assessment and Audit 937 I-9
CHAPTER 42 Demands and recovery 950 CHAPTER 43 Refund in GST 988 CHAPTER 44 1056 CHAPTER 45 Offences and penalties 1069 CHAPTER 46 First Appeal and revision in GST 1082 CHAPTER 47 Appeal before Appellate Tribunal 1096 CHAPTER 48 Appeals before High Court and Supreme Court 1106 CHAPTER 49 Prosecution and compounding 1110 CHAPTER 50 Provisions relating to evidence 1119 I-10
CHAPTER 51 Electronic Commerce 1126 CHAPTER 52 Miscellaneous issues in GST 1138 CHAPTER 53 GST Compensation Cess 1173 CHAPTER 54 Transitory Provisions 1179 CHAPTER 55 Constitutional Background of GST 1184 SUBJECT INDEX 1197 I-11
3.1 Meaning of taxable event Goodyear India Ltd. State of Haryana State of Kerala Alex KalwaGeorgeDevadallain UOI M A Co. Asstt Commissioner Godfrey Philips India State of UP 3.1-2 Charging section in CGST, SGST, UTGST and IGST Taxable event in GST 42
CGST, SGST, UTGST and IGST on petroleum products at later stage 3.2-1 Supply as per GST law vide but with retrospective effect from 1-7-2017 aaa vice-versaaa vide aa inter se 43 Para 3.2
Explanation aa vide b and c Activities or transactions to be treated as supply of goods or supply of services vide Earlier section 7(1) bacd vide 3.2-2 Activities which are neither supply of goods nor supply of services ba Para 3.2 44
vide 3.2-6 Supply to be in course of business of supplier and not of recipient 45 Para 3.3
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 Service supplied by establishment of person in India to own establishment out of India Complimentaryexempt free tickets issued taxable under GST, even if no consideration? KPH Dream Cricket P Ltd. In re 3.3-1 Permanent transfer/disposal of business assets Para 3.3 46
Rajashri Foods (P.) Ltd. In re Cosmic Ferro Alloys Ltd., In re Innovative Textiles Ltd. In re Rajeev Bansal and Sudershan Mittal In re Shilpa Medicare Ltd. In re Airport Authority of India, Merck Life Science P Ltd. In re 3.3-2 Supply between related persons and distinct persons 47 Para 3.3
Supply of goods to own branch or division with distinct GSTIN Specsmakers Opticians P. Ltd., In re Supply of service by HO or one branch/division to another Cummins India Ltd. In re Cummins India Ltd., In re Sanghvi Motors Ltd. In re Tata Sia Airlines Ltd., In re . Columbia Asia Hospitals (P.) Ltd., In re Columbia Asia Hospitals (P.) Ltd., In re Para 3.3 48
Leasing of equipment to own branches having different GST Registration is taxable, invoice value is ‘value’ Chep India P. Ltd., Service supplied by establishment of person in India to own establishment out of India Maintainingexemptliaison office/branch office in India is not supply of service - Habufa Meubelen B.V., In re Takko Holding GMBH In re Wilhelm Fricke Se In Fraunhofer-Gessellschaftre Zur Forderung deragewandten Forschunge, Fraunhofer-Gessellschaft Zur Forderung deragewandten Forschunge, Dubai Chamber of Commerce and Industry, 49 Para 3.3
Inter-state supply of aircraft engines, parts and accessories by airlines to own Servicebranch supplied by branch to Head Office/branch out of India not taxable, even if it is not export Sutherland Mortgage Services Inc, 3.3-3 Supply to Related persons without consideration Free Samples not North Shore Technologies P Ltd. In re Para 3.3 50
Canteen facilities to employees Caltech Polymers In re proviso b vide Tata Motors Ltd., In re b i Dishman Carbogen Amcis Ltd. In re Dakshina Kannada Coop Milk Producers Union Ltd. In re Integrated Decision and Systems Amneal Pharmaceuticals (P.) Ltd. In re Emcure Pharmaceuticals Ltd., In re 51 Para 3.3
Free or subsidised transport to employees Tata Motors Ltd., In re Integrated Decision and SystemsNorth Shore Technologies P Ltd. In re Emcure Pharmaceuticals Ltd., In re Dr. Willmar Schwabe (I) (P.) Ltd., In re Insuring employees/their relatives and recovering part premium from employees is not supply of insurance service Jotun India P Ltd. In re Posco India Pune Processing Center P Ltd. In re Ion Trading India In re Para 3.3 52
3.3-5 Transaction between principal and agent arhatia del credere Liability only of C&F Agents, not of commission agents only if Commission Agent is not required to register if his receipts of commission are less than Rs. 20/10 lakhs per annumvii i.e. Position in respect of del credere agent 53 Para 3.3
vide Supply of goods to Agent for further sale by auction Tata Coffee(TataLtd.,Coffee Ltd., affirmed 3.3-6 No tax on free food supplied in religious institutions anna kshetras prasadam 3.3-7 Donations and grants received are not subject to tax as no consideration Cultural Society of Angamally CCE i.e. Jayshankar Gramin Va Adivasi Vikas Sanstha Indian Institute of Corporate Affairs In re Para 3.3 54
Distinction between sponsorship and donation Supply of goods by Government entity against grants received are exempt Tamil Nadu Textbook and Educational Services Corporation In re Earlier departmental clarification in respect of service taxe.g. 3.4 Business 55 Para 3.4
Rs. : 1995 | USD : 57 AUTHOR : V.S. Datey PUBLISHER : TAXMANN DATE OF PUBLICATION : August 2022 EDITION : 19th Edition ISBN NO : 9789356223622 NO. OF PAGES : 1262 BINDING TYPE : PAPERBACK GST Ready ReckonerDescription Taxmann's Ultimate Best-Seller for Indirect Taxes – 'GST Ready Reckoner', is a ready referencer for all provisions of the GST Law, divided into 55 topics, with relevant Case Laws, Notifications, Circulars, etc. The Present Publication is the 19th Edition, amended by the Finance Act 2022 & incorporates Notifications issued till 01-08-2022. This book is authored by Mr V.S. Datey, with the following noteworthy features: · [Taxmann's Series of Bestseller Books] on GST Laws · [Follows the Six-sigma Approach] to achieve the benchmark of 'zero ORDERerror'NOW
