Part 1 Goods & Services Tax Chapter 1 GST – Introduction Chapter 2 Supply under GST Chapter 3 Charge of GST Chapter 4 Exemptions from GST Chapter 5 Time and Value of Supply Chapter 6 Input Tax Credit Chapter 7 Registration Chapter 8 Tax Invoice, Credit and Debit Notes Chapter 9 Payment of Tax Chapter 10 Returns Chapter 11 Accounts and Records Chapter 12 Tax deduction at source and Collection of tax at source Chapter 13 Place of Supply Chapter 14 Refunds Chapter 15 Job work Chapter 16 Electronic Commerce Chapter 17 Assessment and Audit Chapter 18 Inspection, Search, Seizure and Arrest Chapter 19 Demand & Recovery Chapter 20 Liability to pay in certain cases Chapter 21 Offences and Penalties Chapter 22 Appeals and Revision Chapter 23 Advance Ruling Chapter 24 Transitional Provisions Part 2 Customs and FTP Chapter 1 Basics of Customs Chapter 2 Classification of Imported and Export Goods Chapter 3 Baggage, Postal Articles and Stores Chapter 4 Duty Drawback Chapter 5 Valuation Chapter 6 Warehousing Chapter 7 Demand and Recovery Chapter 8 Foreign Trade Policy |