Back to CGST Act
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Chapter 3: Levy and Collection of Tax
Core charging provisions - scope of supply, rates, composition scheme
6 Sections~3h 0m0/6 Completed
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7
Section 7: Scope of supply
What constitutes supply under GST - the most fundamental provision
advancedhigh relevance45m
8
Section 8: Composite and mixed supplies
Treatment of bundled supplies
intermediatehigh relevance30m
9
Section 9: Levy and collection
Charging section for CGST
intermediatehigh relevance35m
10
Section 10: Composition levy
Simplified scheme for small taxpayers
intermediatehigh relevance40m
11
Section 11: Power to grant exemption
Exemption from GST
basicmedium relevance15m
11A
Section 11A: Non-levy in certain cases
Non-recovery for general practice
intermediatemedium relevance15m