Chapter 1 Overview of Goods and Services Tax (GST) in India Chapter 2 Determination of GST Liability Chapter 3 Classifications and Rates Chapter 4 Place of Supply Chapter 5 Time of Supply Chapter 6 Value of Supply Chapter 7 Exemptions Chapter 8 Input Tax Credit Chapter 9 Composition Scheme Chapter 10 Reverse Charge Chapter 11 Import of Goods and Services Chapter 12 Export of Goods and Services Chapter 13 Stock Transfer and Job Work Chapter 14 Refund under GST Chapter 15 Transitional and Other Provisions Chapter 16 Registration Chapter 17 Migration Chapter 18 Tax Invoice and Other Documents Chapter 19 Filing of Return Chapter 20 Payment of GST Chapter 21 Matching Credit Chapter 22 Assessment in GST Chapter 23 Audit Chapter 24 Anti-profiteering measures Chapter 25 Inspection, Search, Seizure and Arrest Chapter 26 Recovery of Tax Chapter 27 GST Practitioner Chapter 28 Advance Rulings Chapter 29 Appeals and Review Mechanism under GST Chapter 30 GST Compliance Rating Chapter 31 Illustrations on GST — A Ready Referencer Chapter 32 Practice Pointer Queries and Solutions on GST Appendix I GST Exemption Notification related to Services Appendix II Categories of services on which tax will be payable under reverse charge mechanism under CGST Act |