| PART I : IMPORT OF GOODS AND SERVICES - Import of Goods |
1
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| PART I : IMPORT OF GOODS AND SERVICES - Import of Services |
9
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| PART I : IMPORT OF GOODS AND SERVICES - Online Information and Database Access or Retrieval Services |
28
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| PART II : EXPORT OF GOODS AND SERVICES - Zero Rated Supply |
52
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| PART II : EXPORT OF GOODS AND SERVICES - Special Economic Zone |
67
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| PART II : EXPORT OF GOODS AND SERVICES - Deemed Exports |
86
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| PART III : REFUNDS UNDER GST - Refunds under GST—An Overview |
94
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| PART III : REFUNDS UNDER GST - Refund of Unutilized ITC on Zero Rated Supply |
120
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| PART III : REFUNDS UNDER GST - Refund of Accumulated Input Tax Credit Due to Inverted Duty Structure |
133
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| PART III : REFUNDS UNDER GST - Supply of Goods to SEZ Units/Developer on Payment of Tax |
150
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| PART III : REFUNDS UNDER GST - Supply of Services to SEZ Units/Developer on Payment of Tax |
154
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| PART III : REFUNDS UNDER GST - Refund of Tax Paid on Export of Goods |
158
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| PART III : REFUNDS UNDER GST - Refund of Tax Paid on Export of Services |
163
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| PART III : REFUNDS UNDER GST - Grant of Provisional Refund |
170
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| PART III : REFUNDS UNDER GST - Refund of Pre-Deposit |
174
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| PART III : REFUNDS UNDER GST - Refund of Tax Paid on Purchase Made by UN or Specified International Organisations |
176
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| PART III : REFUNDS UNDER GST - Refund of Tax to CSD |
182
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| PART III : REFUNDS UNDER GST - Refund of Compensation Cess |
186
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| PART IV : APPENDICES - The Central Goods and Services Tax Act, 2017 [Relevant Extracts] |
192
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| PART IV : APPENDICES - The Integrated Goods and Services Tax Act, 2017 [Relevant Extracts] |
201
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| PART IV : APPENDICES - The Central Goods and Services Tax Rules, 2017 [Relevant Extracts] |
217
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| PART IV : APPENDICES - Relevant GST Notifications |
234
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| PART IV : APPENDICES - Relevant Circulars |
242
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