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. You would also like to know that we conduct GST certificate course specially for you. This goods and service tax recorded classes are very indepth and shall satisfy your urge to GST learn if you are looking for a perfect trainer for your education in GST. These classes are taught by our own GST written books which runs into thousand of pages covering each aspects of GST. No doubt all across India GST students and GST learners who want's to become GST practitioner shall look for this pen drive recorded class. All over students of CA Final IDT, CS Professional Tax and CMA final IDT are looking for these classes. Be part of this GST online course which shall make you understand each aspect of GST both theoretically and practically. Our GST course fees are very reasonable and every one can afford it. Various models are available. You can watch these GST coaching classes on windows and android both. Did you know those who are tally experts who are basically accountants are looking for gst accountant course also rely on our super GST coaching. For them GST learning becomes a child play since we shall start from zero and we shall make you GST professional.

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. Sources of GST
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

6. Section 164 – MAKING OF RULES

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

8. Section 168 - ORDERS

9. Section 172 – Removal of difficulties order