Benefits of GST
· Chapter
Introduction to GST
18 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Concept of GST
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3
Constitutional provisions for GST — Articles 246A, 269A, 270, 286, 366 and the 101st Amendment
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4
Dual GST Model
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5
Dual GST Model — CGST, SGST, UTGST, IGST
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6
GST Common Portal, GSTN, E-Way Bill Portal and Invoice Registration Portal
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7
GST Compensation Cess
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8
GST Council under Article 279A — composition, voting, recommendations and dispute resolution
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9
GST Suvidha Providers (GSPs) and Application Service Providers (ASPs)
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10
Genesis of GST in India
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11
Legislative Framework of GST
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12
Legislative Framework of GST (CGST, SGST, UTGST, IGST Acts and territorial extent)
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13
Need for GST in India
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14
Need for GST in India (deficiencies in pre-GST regime)
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15
Overview of Taxation System in India
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16
Special treatment for certain products — alcohol, petroleum, tobacco, narcotics
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17
Taxes Subsumed in GST
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18
Taxes subsumed and not subsumed under GST
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