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
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 2.197 Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018 2.198 Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018 2.200 Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018 2.201 Central Goods and Services Tax (Removal of Difficulties) Order, 2019 2.202 Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019 2.204 Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 2.205 Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019 2.206 Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 2.207
I-7 Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019 2.209 Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019 2.210 Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 2.211 Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 2.212 Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 2.214 Central Goods and Services Tax (Removal of Difficulties) Order, 2020 2.215 Relevant Notifications Enforcing provisions of CGST Act, 2017 and amendments thereto 2.217 Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017 2.221 Validation Provisions 2.243 Subject Index 2.247 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 6.665 Goods and Services Tax Compensation Cess Rules, 2017 6.681 Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 6.685 Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 6.689 Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 6.693 I-8
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 6.697 Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 6.701 Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 6.705 Goods and Services Tax Settlement of Funds Rules, 2017 6.709 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 6.753 National Anti-Profiteering Authority : Procedure and Methodology 6.761 Tribunals Reforms Act, 2021 6.765 Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities 6.784 Tribunal (Conditions of Service) Rules, 2021 6.788 DIVISION SEVEN 7 Notifications issued under CGST Act/IGST Act/UTGST Act CGST Notifications 7.3* Service Tax Notifications 7.185* IGST Notifications 7.187* UTGST Notifications 7.208* Compensation Cess Notifications 7.229* CGST (Rate) Notifications 7.252* IGST (Rate) Notifications 7.299* Compensation Cess (Rate) Notifications 7.346* Central Excise (N.T.) Notification 7.364* 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
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
2.1-2 Supply as per GST law vide but with retrospective effect from 1-7-2017
a
1.24
Activities or transactions to be treated as supply of goods or supply of services
Transfer of business as going concern
2.1-3 Activities or transactions which are neither supply of goods nor supply of services
aa vice-versa aa vide aa inter se Explanation aa vide b and c
vide d d
Innovative Textiles Ltd.
re
In
a b 1.25 Para 2.1
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
Payment of GST not required if Supply of services to own branch or division with distinct GSTIN if full ITC available to branch
Supply of services of employees by HO to branch/division, no cross charge even if full ITC not available to branch
vide
--
Para 2.1 1.26
i.e.Free Samples not2.2 Business Business a b c d e f g h vide i 1.27 Para 2.2
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
2. Land and Building
a b c
a b Para 2.3 1.28
3. Treatment or process
4. Transfer of business assets
5. Supply of services
a c b c
a 1.29 Para 2.3
b or after its first occupation Explanation. before it is occupied c d e f
a b Para 2.3 1.30
6. Composite supply
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
2.4
1.31 Para
Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.
(a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.
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.
Explanation vide 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
i ii iii iv v vi 102A vide
Para 2.4 1.32
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
Bhopal Smart City Dev Corpn Ltd. In re
Additional facilities in complex
Preferential location charges is part of value of land
-
- Munjaal Manishbhai Bhatt v. UOI
-
1.33 Para 2.4
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
Para 2.5 1.34
