This heading covers construction-related services involving buildings, civil structures, installations, and associated works. Taxability depends on the nature of construction, type of recipient, and intended use of the structure, as prescribed under GST rate notifications. Important Classification Notes Construction services…
The Services Accounting Code (SAC) is the statutory classification system prescribed under GST for identifying and categorising services. It provides a uniform framework for determining the applicable tax rate, exemptions, and reporting requirements for services supplied in the course of…
The Harmonised System of Nomenclature (HSN) is the statutory framework used under GST to classify goods in a uniform and standardised manner. It provides a common language for identifying goods across manufacturing, trading, taxation, and compliance systems, ensuring consistency in…
This chapter covers meat and edible meat offal of animals that have been slaughtered for human consumption, whether fresh, chilled, or frozen. Classification depends on the nature of the animal, form of meat, and state at the time of supply,…
This chapter covers the classification of live animals supplied as such, without slaughter or processing, for purposes such as breeding, rearing, farming, or other lawful use. Classification under this chapter is determined strictly by the condition of the goods at…
Integrated Goods and Services Tax Act, 2017 The IGST Act forms the backbone of taxation on inter-State supplies, imports, and cross-border transactions under the GST framework. It ensures seamless flow of tax credit between States and the Centre, while clearly…
The CGST Act is the primary Central legislation governing levy, collection, and administration of GST on intra-State supplies in India. This section is designed as a quick-reference library where you can access the Act chapter-wise and section-wise, with clear navigation…
Notifications & Updates Official statutory updates that matter for compliance and decision-making Stay informed with the latest Government Notifications issued under GST law. This section presents authenticated updates that impact registration, returns, tax rates, exemptions, procedures, and compliance timelines—curated for…
Where GST law is tested, clarified, and settled Court and appellate rulings play a critical role in determining how GST provisions operate in real proceedings. This section brings together relevant and authoritative case laws that influence notices, adjudication, rectification, and…
Section 161 – CGST Act Professional handling of errors in GST adjudication orders GST orders may occasionally contain clerical, arithmetical, or record-based errors that can materially affect tax liability. Where such mistakes are apparent on record, the law permits correction…