Chartered Accountant (AIR-16), 4 years experience with Aditya Birla Group, Mumbai, Currently practicing in GST; passionate about teaching.

Palkesh Asawa

In this course we talk about the provisions of levy and collection of GST, including the charging section, composition scheme, mixed and composite supplies

Choose from the various concepts taught in a comprehensible way for students looking to strengthen their CA preparation.

CA Foundation

Hindi

(Hindi) GST Course 5: Charge of GST

Goods and Services Tax Law

Elective: Indirect Tax Laws

CA Final Group 2

CA, CS, and CMA

Ace the toughest competitive and government exams in India 

Test Preparation

Introduction to this course where we start by talking about the meaning of "levy" and "collection" of various taxes. Further, we have an overview of the concepts that we will discuss in the lesson.

Overview (in Hindi)

Charging Section 9(1) of CGST Act, which gives the government a power to charge GST on all intrastate supplies. Charging section also lays down the basics of the GST administration. We also discuss that GST is not chargeable on alcohol for human consumption.

Charging Section of CGST (in Hindi)

GST is not applicable on certain petroleum products, including petrol and diesel. This will be applicable on these products from a future date yet to be notified. Further, we discuss the charging section of IGST along with pointing out that IGST is applicable on interstate supplies.

Charging Section of IGST and GST on Petroleum Products (in Hindi)

Section 7 of the IGST Act which talks about the list of transactions that shall be treated as interstate supply, including supplies made to SEZ, supplies where location of supplier is in India and place of supply is outside India.

Meaning of Interstate Supply (in Hindi)

Discussion about section 8 of IGST Act which talks about meaning of intrastate supplies. We further discuss the 3 exceptions to the general rule of intrastate supplies, including supplies made to tourists in terms of section 15 of the IGST Act.

Meaning of Intrastate Supply (in Hindi)

In this lesson, we look at examples of interstate and intrastate supplies along with the mechanism to establish which is which. We look at the right steps to follow in this determination.

Examples of Interstate and Intrastate (in Hindi)

Introduction to reverse charge mechanism in GST where the tax is to be paid by the recipient of service instead of by the supplier. We discuss the logic behind this provision along with the 2 kinds of reverse charge in GST.

Reverse Charge Under GST (in Hindi)

Reverse charge in case of goods as discussed in notification number 4/2017 CT (Rate) which points out 5 specific goods for which the tax shall be payable by the recipient, if some conditions are fulfilled.

Reverse Charge In Case of Goods (in Hindi)

In this lesson, we discuss the provisions for reverse charge for goods transport agent services. We also discuss the meaning of GTA, and how to identify the "recipient" of service in case of GTA.

Reverse Charge on Goods Transport Agent Service (in Hindi)

In this lesson, we continue with our study of notification no. 13/2017 which lists services wherein tax shall be paid by the recipient, subject to fulfilment of certain conditions.

Reverse Charge on Services Other Than GTA (in Hindi)

In this lesson, we have an overall review of entire course. We take up the major concepts discussed in this course, lesson wise. Useful for quick revision at the time of examinations.

Review of The Course (in Hindi)

In this course, I shall talk about composition scheme as per Section 10 of the CGST Act. We discuss the various provisions and the conditions that businesses have to fulfil to be covered under this optional scheme along with the pros and cons of the same.

GST Course 6: Composition Scheme for CA

Rajesh K Verma

This course will cover gst topic with latest amendment . Hope that you will enjoy this course. Thank you

(Hindi) CA Exams: Goods and Services Tax Law for May / November 2019

In this course we talk about the place of supply of services in case the recipient or supplier is outside India (section 13 of IGST Act)

(Hindi) GST Course 4: Place of Supply (Section 13 of IGST Act)

In this course we talk about the provisions of levy and collection of GST, including the charging section, basic exemption limit, composition scheme, mixed and composite supplies.

GST Course 5: Charge of GST

This course describes basic concepts of Customs law, indirect tax, ca exams.

Lessons

11 lessons • 2h 21m