Page 3 - Chapter 1

G INTRODUCTION OF GST
S
CHAPTER - 1
t

INDEX

S.No. Description No. Illus.
1 Indirect tax structure in India before 1st July 2017 1

2 Taxes subsumed in GST 2
3 Concepts and principal of GST 4
4 Dual GST Model in India 1

5 Constitutional Amendments for GST and Article 246 5
6 Levy of taxes on various product along with GST 2
7 Article 279A- GST council and recommendation of GST councils 2

8 Special category state 1
9 Goods and Service Tax network(GSTN) 2
10 Benefits of GST 1
11 Body of GST Law 1

12 Credit system in dual model of GST & Manner of utilization of IGST 3
Total No. of Illustrations 25

S.No. Description Que. No. No. Illus.
1 ICAI Material Q. 01.01, 01.03, 01.06, 01.07 to 01.13, 01.16 11

2 Examination Q. 01.17, 01.22, 01.25 3
3 RTP & MTP -
4 Other Q. 01.02, 01.04, 01.05, 01.14, 01.15, 01.18 to 01.21, 01.23, 01.24, 11
Total No. of Illusttrations 25

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CA Final GST Questioner