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G Charge of Tax & Concept of Supply
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Chapter 2
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INDEX

S.N. Description Pg.No. No. Illus. S.N. Description Pg.No. No. Illus.
1 Sec.9(1)/5(1)- Levy of GST 12 1 13 Section 7(1A) & 7(3)- Activities or transactions to be treated as 25 3
2 Sec.9(2)/5(2)- Goods out of scope of GST 12 1 supply of goods or supply of services (Classification as ‘supply
3 Important Definitions 12 9 of goods’ or ‘supply of services’) read with schedule II
4 Sec.2(17)- Business 14 3 14 Para 4- Transfer of Business Assets 26 1
5 Sec.2(119)- Works contract under GST 16 2 15 Para 5- Supply of services (Renting of Imm. Property, Construction, 27 3
6 Sec.7(1)- Meaning and scope of supply 16 3 Temporary T/f of IPR, Dev etc of software, Agreeing to the obligation
7 Sec. 7(1) (a)- Supplies for consideration in course of business 18 2 to refrain from an act etc, t/f of rights
8 Meaning of consideration/Supply for consideration 18 1 16 Section 7 (2)- Activities/transactions which shall be treated neither 28 7
9 Section 7(1) (b)- Import of service for consideration 19 1 as a supply of goods nor a supply of services read with schedule III
10 Section 7(1) (c)- Activities to be treated as supply even if made 19 10 17 Sec.8- Composit and mixed supply 30 4
without consideration read with schedule I 18 Questions on CBIC Clarifications 31 2
11 Del credre Agent 22 1 19 Combine Questions - Advance Level 32 4
12 Para 4- import of services without consideration 24 3 Total No. of Illustrations 61

S.No. Description Que. No. No. Illus.

1 ICAI Material Q.02.02, 02.09, 02.11, 02.19, 02.20, 02.21, 02.25, 02.26, 02.29, 02.39,02.40, 15
02.46, 02.51, 02.53, 02.55

2 Examination Q. 02.60, 02.61 2
3 RTP & MTP Q.02.35, 02.43, 02.50, 02.54, 02.57, 02.58, 02.59 7

4 Other Q. 02.01, 02.03, 02.04, 02.05,02.06,02.07, 02.08, 02.10, 02.12, 02.13, 02.14 37
02.15, 02.16, 02.17, 02.18, 02.22, 02.23, 02.24, 02.27, 02.28, 02.30, 02.31
02.32, 02.33, 02.34, 02.36, 02.37, 02.38, 02.41, 02.42, 02.44, 02.45
02.47, 02.48, 02.49, 02.52, 02.56
Total No. of Illusttrations 61

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CA Final GST Questioner