Chapter 1. Existing indirect tax structure in India
Chapter 2. GST- concept, features and advantages
Chapter 3. Taxes or duties to be subsumed in the GST
Chapter 4. GSt council and its function
Chapter 5. Wheather a person is liable to pay GST -steps
Chapter 6. Supply-meaning, time and valuation
Chapter 7. Concept of IGSt-inter-state supply, local supply, and imports
Chapter 8. Exemptions under GST and zero rated supply
Chapter 9. Goods v services
Chapter 10. Rates of GST and revenue neutral rate (RNR)
Chapter 11. Input tax credit and input service distributor
Chapter 12. Composition scheme
Chapter 13. Job work- special provision
Chapter 14. E-commerce, TCS 7 supply of online data - special provisions
Chapter 15. Registration
Chapter 16. Returns under GST
Chapter 17. Payment of Tax
Chapter 18. Tax deduction at source
Chapter 19. Refund
Chapter 20. Invoice, accounts and records
Chapter 21. Assessment & audit
Chapter 22. Penalties and proseution
Chapter 23. Appeal, advance ruling and information returns
Chapter 24. Transitional provisions
Chapter 25. GST network
Chapter 26. Industry- impact, exceptions and transition
Chapter 27. GST in other countries