Description Order the “Hand Book of GST – Procedure, Commentary & Rates,” 11th edition (2025) by Rakesh Garg and Sandeep Garg. This 1,648-page comprehensive guide, published by Commercial Law Publishers, covers GST procedures, commentary, and rates in detail. Available with a flat 25% discount for a limited period and free shipping. Get your copy now using ISBN 978-81-993742-4-9 to stay updated on GST regulations. Contents PART – A: GLANCE & REFERENCE TABLES Chapter Title Page A1 The Finance Acts-2024 and Related Notifications and Circulars A1-1 A2 Tariff Notifications under GST Since 01 April 2021 A2-1 A3 Non-Tariff Notifications under GST Since 01 April 2021 A3-1 A4 Orders under GST Since 01 April 2021 A4-1 A5 Circulars, Clarifications, Instructions and Guidelines Since 01 April 2021 A5-1 A6 Reverse Charge under GST A6-1 A7 Compliance Due Dates with Extensions and Covid-19 Related Relaxations A7-1 A8 Non-creditable Goods/Services and Supplies (Blocked Credits) A8-1 A9 Interest, Penalties and Offences A9-1 A10 State Codes A10-1 A11 Port Codes A11-1 A12 SEZ – List of Services Recognized for Authorised Operations A12-1 A13 Online Money Gaming A13-1 A14 AMNESTY SCHEME – SEC 128A A14-1 PART – B: COMMENTARY Chapter Title Page B1 GST – A Preamble B1-1 B2 Steps to Determine Liability under GST and Key Definitions B2-1 B3 Supply – Meaning and Scope B3-1 B4 Time of Supply B4-1 B5 Value of Supply B5-1 B6 Concept of IGST – Inter-State Supply, Intra-State Supply, Import & Export B6-1 B7 Place of Supply B7-1 B8 Levy, Rates and Exemptions B8-1 B8.1 Supply of Old and Used Motor Vehicles B8-9 B9 Reverse Charge and Deemed Suppliers under Section 9(5) B9-1 B10 Composition Levy B10-1 B11 Input Tax Credit (ITC) B11-1 B12 Input Service Distributor (ISD) B12-1 B13 Job Worker, Casual Taxable Person, Non-resident Taxable Person & Corporate Debtors B13-1 B14 E-commerce, TCS & Supply of Online Data – Special Provisions B14-1 B15 Registration, Amendment and Cancellation B15-1 B16 Returns under the GST B16-1 B17 Payment of Tax and Interest B17-1 B18 Tax Deduction at Source B18-1 B19 Refund B19-1 B20 Invoice, Accounts and Records B20-1 B21 Assessment and Audit B21-1 B22 Show Cause Notice and Adjudication B22-1 B23 Collection of Tax, Demands & Recovery and Liability in Certain Cases B23-1 B24 Inspection, Search & Survey B24-1 B25 Inspection of Goods in Movement, Confiscation and E-Way Bill B25-1 B26 Penalties and Prosecution B26-1 B27 Appeal, Advance Ruling and Anti-profiteering Provisions B27-1 B28 Miscellaneous Provisions B28-1 PART – C: GST RATES Chapter Title Page C1 TRANSITION AND SAFEGUARDS–GST 2.0 – FROM 22 SEPT. 2025 C1-1 C2 Exemptions in the GST – Goods as on 15 August 2024 C2-1 C3 GST Rates on Services as on 15 August 2024 C3-1 C4 Exemptions in the GST – Services as on 15 August 2024 C4-1 C5 Rates of Compensation Cess as on 15 August 2024 C5-1 C6 GST RATES ON SERVICES C6-1 C7 RATES OF COMPENSATION CESS C7-1 C8 SCHEME OF CLASSIFICATION OF SERVICES AND EXPLANATORY NOTES C8-1 C9 FAQS RELEASED ON THE RECOMMENDATION OF THE 56TH GST COUNCIL MEETING C9-1
