Working Commentary

Part I - Overview of GST
Part II - Meaning and Scope of Supply
Part III - Legal and Substantive Aspects
Part IV - Import of Goods and Services
Part V - Export of Goods and Services
Part VI - Refunds Under GST
Part VII - GST Procedures
Part VIII - Audit, Assessment, Demand and Recovery
Part IX - Interest, Penalty and Prosecution
Part X - Advance Ruling and Appeals
Part XI - Taxation of Important Taxable Services
GSTCOMM0001Overview of GST
GSTCOMM0002Levy and Collection of Tax
GSTCOMM0004Definitions of Specified Terms
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