GST TRACKER

GST TRACKER

Division I

NOTIFICATIONS, CIRCULARS & JUDGMENTS
Part 1 Central Goods & Services Tax Act, 2017

• Chapter 1 Preliminary
• Chapter 2 Administration
• Chapter 3 Levy & Collection of Tax
• Chapter 4 Time & Value of Supply
• Chapter 5 Input Tax Credit
• Chapter 6 Registration
• Chapter 7 Tax Invoice, Credit & Debit Note
• Chapter 8 Accounts and Records
• Chapter 9 Returns
• Chapter 10 Payment of Tax
• Chapter 11 Refunds
• Chapter 12 Assessment
• Chapter 13 Audit
• Chapter 14 Inspection, Search, Seizure and Arrest
• Chapter 15 Demand and Recovery
• Chapter 16 Liability to Pay in Certain Cases
• Chapter 17 Advance Ruling
• Chapter 18 Appeals and Revision
• Chapter 19 Offences and Penalties
• Chapter 20 Transitional Provisions
• Chapter 21 Miscellaneous

Schedule I Activities to be treated as supply even if made without consideration
Schedule II Activities to be treated as Supply of Goods or Supply of Services
Schedule III Activities or Transactions which shall be treated neither as a Supply of Goods nor a Supply of Services
Part 2 Integrated Goods & Services Tax Act, 2017

• Chapter 1 Preliminary
• Chapter 2 Administration
• Chapter 3 Levy & Collection of Tax
• Chapter 4 Determination of nature of supply
• Chapter 5 PoS of Goods or Services or both
• Chapter 6 Refund of IGST to International Tourist
• Chapter 7 Zero Rated Supply
• Chapter 8 Apportionment of Tax & Settlement of Funds
• Chapter 9 Miscellaneous

Part 3 Union Territory Goods & Services Tax Act, 2017

• Chapter 1 Union Territory Goods and Services Tax Act, 2017

Part 4 Goods and Services Tax (Compensation to States) Act, 2017

• Chapter 1 CESS

Part 5 HSN for Services

• Chapter 1 99 - All Services
• Chapter 2 9954 - Construction Services
• Chapter 3 9961 - Services in Wholesale Trade
• Chapter 4 9962 - Services in retails trade
• Chapter 5 9963 - Accommodation, food & beverage services
• Chapter 6 9964 - Passenger Transport Services
• Chapter 7 9965 - Goods Transport Services
• Chapter 8 9966 - Rental Services of Transport Vehicles
• Chapter 9 9967 - Supporting services in transport
• Chapter 10 9968 - Postal and courier services
• Chapter 11 9969 – Electricity, gas, water & other distribution services
• Chapter 12 9971 - Financial and related services
• Chapter 13 9972 - Real Estate Services
• Chapter 14 9973 - Leasing or rental services, with or without operator
• Chapter 15 9981 – Research & Development Services
• Chapter 16 9982 - Legal & accounting services
• Chapter 17 9983 - Other professional, technical or business services
• Chapter 18 9984 - Telecommunication, broadcasting and information supply services
• Chapter 19 9985 - Support services
• Chapter 20 9986 - [Specified] Support Services
• Chapter 21 9987
• Chapter 22 9988 - Manufacturing services on physical inputs owned by others
• Chapter 23 9989: Other Manufacturing Services; Publishing, Printing and Reproduction Services; Materials Recovery Services
• Chapter 24 9991: Public Administration and Other Services provided to the Community as a whole; Compulsory social security services
• Chapter 25 9992: Education Services
• Chapter 26 9993: Human Health and Social Care Services
• Chapter 27 9994: Sewage and Waste Collection, Treatment and Disposal and Other Environmental Protection Services
• Chapter 28 9995: Services of Membership Organisations
• Chapter 29 9996 - Recreational, cultural and sporting services
• Chapter 30 9997: Other Services
• Chapter 31 9998: Domestic Services
• Chapter 32 9999: Services Provided by Extraterritorial Organizations and Bodies

Part 6 HSN for Goods
Chapter 1 Goods HSN

Division II

ACTS & RULES

Part 1

• Chapter 1 The Central Goods and Services Tax Act, 2017
• Chapter 2 Removal of Difficulties Orders
• Chapter 3 Central Goods and Services Tax Rules, 2017
• Chapter 4 Orders issued under Central Goods and Services Tax Act, 2017

Part 2

• Chapter 1 Integrated Goods and Services Tax Act, 2017
• Chapter 2 Integrated Goods and Services Tax Rules, 2017

Part 3

• Chapter 1 Union Territory Goods and Services Tax Act, 2017
• Chapter 2 Removal of Difficulties Orders under UTT
• Chapter 3 Relevant Rules under UTGST

Part 4

• Chapter 1 Goods and Services Tax (Compensation to States) Act, 2017
• Chapter 2 Goods and Services Tax Compensation Cess Rules, 2017

Part 5

• Chapter 1 The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
• Chapter 2 The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
• Chapter 3 The Constitution (Application to Jammu and Kashmir) Amendment Order, 2017
• Chapter 4 The Constitution (One Hundred and First Amendment) Act, 2016