GST By CA Keval Mota

May 8, 2026

Upload by Patrick

This document provides a comprehensive overview of Goods and Services Tax (GST) as presented by CA Keval Mota. It delves into various aspects of GST, including its applicability, exemptions, composition schemes, and place of supply rules. The content is structured to simplify complex tax regulations through clear explanations and illustrative examples. Key sections cover the eligibility criteria for GST registration, aggregate turnover thresholds for different states, and the tax treatment for various services like transportation, admission to entertainment facilities, and supply of goods. It also details the implications of supply on board, services by way of transportation of goods, and the concept of location of supply from the recipient's perspective. The document highlights the inter-state and intra-state supply taxation, providing specific provisions and rules under the IGST Act and CGST Act. It further elaborates on the composition levy, its benefits, and limitations, including the eligible turnover limits and tax rates for different business types. Specific attention is given to services provided in special economic zones (SEZs) and the treatment of online information and database access or retrieval (OIDAR) services. The document emphasizes the importance of understanding these provisions for businesses to ensure compliance and efficient tax management. It serves as a valuable resource for tax professionals, businesses, and students seeking to understand the intricacies of GST in India. The content is derived from official notifications and acts, ensuring accuracy and reliability for practical application.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages31

Reading Time1 h 18 min

AccessFree to download

May 8, 2026

Upload by Patrick