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 -Section 7(1)(c) Schedule I

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

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6. Activities or Transaction Excluded from Supply - Section 7 Schedule III

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7. Supply in the Course or Furtherance of Business

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8. Composite Supply Section 8(a)

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9. Mixed Supply Section 8(b)

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10. Bundle Supply

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11. Consideration for Supply

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12. Levy and Collection of GST - Section 9

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13. Taxability of Cost of Petroleum

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14. Power to grant exemption from tax section 11

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