GST - Levy and Collection

Chapters / List

1. Legislative Framework

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2. Title of the CGST Act its scope and applicability - Section 1

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3. The Meaning and Scope of Supply - Section 7

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4. Supply Includes Without Consideration - Para 1 of Schedule I Read with Section 7(1)(c)

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5. Supply Includes Without Consideration - Para 2 of Schedule I Read with Section 7(1)(c)

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6. Supply Includes Without Consideration - Para 3 of Schedule I Read with Section 7(1)(c)

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7. Supply Includes Without Consideration - Para 4 of Schedule I Read with Section 7(1)(c)

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8. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 1 Schedule II Read with Section 7(1A)

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9. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 2 Schedule II Read with Section 7(1A)

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10. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 3 Schedule II Read with Section 7(1A)

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11. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 4 Schedule II Read with Section 7(1A)

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12. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 5 Schedule II Read with Section 7(1A)

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13. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 6 Schedule II Read with Section 7(1A)

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14. Certain Activity or Transaction whether it is Supply of Goods or Services- Para 7 Schedule II Read with Section 7(1A)

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15. Activities or Transaction Excluded from Supply - Para 1 of Schedule III [Read with Section 7(2)]

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16. Activities or Transaction Excluded from Supply - Para 2 of Schedule III [Read with Section 7(2)]

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17. Activities or Transaction Excluded from Supply - Para 3 of Schedule III [Read with Section 7(2)]

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18. Activities or Transaction Excluded from Supply - Para 4 of Schedule III [Read with Section 7(2)]

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19. Activities or Transaction Excluded from Supply - Para 5 of Schedule III [Read with Section 7(2)]

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20. Activities or Transaction Excluded from Supply - Para 6 of Schedule III [Read with Section 7(2)]

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21. Activities or Transaction Excluded from Supply - Para 7 of Schedule III [Read with Section 7(2)]

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22. Activities or Transaction Excluded from Supply - Para 8 of Schedule III [Read with Section 7(2)]

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23. Activities or Transaction Excluded from Supply - Para 9 of Schedule III [Read with Section 7(2)]

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24. Activities or Transaction Excluded from Supply - Para 10 of Schedule III [Read with Section 7(2)]

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25. Supply in the Course or Furtherance of Business

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26. Composite Supply [Section 8(a) of CGST Act, 2017]

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27. Mixed Supply [ Section 8(b) ]

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28. Bundle Supply

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29. Consideration for Supply

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30. Levy and Collection of GST - Section 9

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31. Taxability of Cost of Petroleum

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32. Power to grant exemption from tax section 11

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33. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice - [Section 11A]

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