1 Structure of GST

What is tax: Tax is basically a compulsory fees charged by the Govt. on the person and on the supply of goods. When it is levied on person it is income tax and when levied on consumption of goods it can be either goods and service tax or can be called custom duty. In either ways purchasing power of the person decreases. But why Govt. need to collect tax. It collect tax to re-distribute for the larger goal and benefit of the country. Rich pays more tax than the poor. Direct tax follows source basis or resident basis of taxation whereas Indirect tax follows consumption principle of taxation. That's the reason import are taxable and exports are not taxable.
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1. Sources of GST Course CS Kaushal Kumar Agrawal GST Trainer, Author and Consultant ICAI and ICSI Faculty

2. CGST Act, 2017 IGST Act, 2017 Notifications General CT IT Rate CT-R IT-R Sources of GST Law Judgements #AAR #Appellate Authority #NAAR #Commissioner (Appeal) #GST Appellate Tribunal #High Court #Supreme Court Circulars Removal of Difficulty Order CGST Rules, 2017 # Rules cannot override Act # Notifications cannot override Acts and Rules # Circulars are binding on department and not on assessee . # AAR judgements are binding only on applicant. # Appellate judgements are binding for that jurisdiction. # Supreme Court judgements are law of land unless amended by Parliament.

3. 1 Constitutional aspects of GST 2 Acts (35) (Passed in Parliament and by every State Legislature) CGST Act, 2017 (1) |SGST Act, 2017 (31) | UTGST Act, 2017 (1) | Compensation Act, 2017 (1) | IGST Act, 2017 (1) 3 Rules (33) (through notifications) – S 164 CGST Rules, 2017 (1) | SGST Rules, 2017 (31) | IGST Rules, 2017 (1) 4 Notifications Exercise of powers under many sections of the Act(s). General : CT | ST | UT | IT (Change in rules, extension of dates etc., reduction of late fees) Rate : CT-R | ST-R | UT-R | IT-R (Rate of tax on goods or services, RCM provisions) 5 Orders S 168 CT | UT : Exercise of power under many sections of the Act(s)/Rules 6 Removal of difficulty order S 172 CT | UT : No power under the Act(s) but can remove difficulty. 7 Circulars S 168 CT | UT | IT | Cess: To clarify any provisions of the Act (e.g. classification issue) or a particular procedure to be followed (e.g. refund procedure). Binding on the department. 8 Press release Announcement or clarification (GSTR 9) 9 FAQ Industry wise FAQ or Topic wise FAQ 10 Tweet By CBIC Links: www.cbic.gov.in | www.gst.gov.in | www.gstcouncil.gov.in | www.icegate.gov.in 1. Central Goods and Services Tax Act, 2017 2. Integrated Goods and Services Tax Act, 2017 3. Goods and Services Tax (Compensation to States) Act, 2017

4. # Air above land and territorial waters # Sea beyond 12 nm and upto 200 nm

5. Appointment of officers | Extension of dates | GST Rates | RCM Extension of limit – CS | Forms

6. Section 168 - ORDERS

7. Section 172 – Removal of difficulties order