DIVISION 1 – REFERENCER
- Referencer 1: Definitions of various terms
- Referencer 2: Updated Appeal and Revision Forms
- Referencer 3: List of Latest Notifications, Circulars, FAQs, Press Releases, etc.
- Referencer 4: Comparison of Schedules under Goods Rate Notifications
- Referencer 5: Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025
DIVISION 2 – PRACTICE AND PROCEDURE
- Chapter 1: Rate of Tax and Related Issues including ITC
- Chapter 2: Specified Provisions of Finance Act, 2024 made applicable with effect from 01.10.2025
- Chapter 3: CGST (Third Amendment) Rules, 2025
- Chapter 4: Other Miscellaneous Provisions
- Chapter 5: Changes recommended by GST Council but not yet Implemented
DIVISION 3 – EXEMPTED GOODS AND GST RATES ON GOODS
- Part A: Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025
- Part B: Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025
- Part C: Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025
- Part D: Exemption from Compensation Cess on Supply of Goods
- Part E: Compensation Cess rates on supply of specified goods with effect from 01.07.2017
- Part F: CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025
- Part G: CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025
DIVISION 4 – EXEMPTED SERVICES AND GST RATES ON SERVICES
- Part A: Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
- Part B: Exempted services under IGST Act only w.e.f. 01.07.2017
- Part C: CGST rates of services with accounting codes w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
- Part D: Scheme of Classification of Services
- Part E: Compensation Cess Rates on Services w.e.f. 01.07.2017
DIVISION 5 – NOTIFICATIONS/CIRCULARS/ORDERS/FAQS, ETC.
- Part A: Central Goods and Services Tax Notifications
- Part B: Central Tax (Rate) Notifications
- Part C: Integrated Goods and Services Tax (Rate) Notifications
- Part D: GST Compensation Cess (Rate) Notifications
- Part E: Ministry of Finance Notifications Related to Appeals before GSTAT
- Part F: GST Circulars
- Part G: Circular of Ministry of Consumer Affairs, Food and Public Distribution
- Part H: Circular of Ministry of Finance, Department of Revenue (Tax Research Unit)
- Part I: Office Memorandum of Ministry of Chemicals & Fertilizers
- Part J: Orders of Directorate General of Health Services
- Part K: GST Press Releases
- Part L: Frequently Asked Questions (FAQs)
LIST OF ACRONYMS
- BR: Butadiene Rubber
- CCTV: Closed-Circuit Television
- DMO: De-Mentholised Oil
- DTMO: De-Terpenated Mentha Oil
- EPDM: Ethylene-Propylene-Non-Conjugated Diene Rubber
- FRK: Fortified Rice Kernel
- GRG: Glass-fibre Reinforced Gypsum Board
- IIR: Isobutene-isoprene (butyl) rubber
- KVIC: Khadi and Village Industries Commission
- LD Slag: Linz-Donawitz Slag
- LED: Light-Emitting Diodes
- LPG: Liquefied Petroleum Gases
- NDEC: Non-Domestic Exempted Category
- UHT Milk: Ultra-High Temperature Milk
- WOEG: Wind Operated Electricity Generator