# Bharat's Fundamentals of Goods & Services Tax by Vineet Gupta

About Fundamentals of GOODS & SERVICES TAX

 

**Chapter 1**      Constitutional Framework of Indirect Taxes before GST (Taxation Powers of Union and State Government)

**Chapter 2**      Concept of VAT

**Chapter 3**      Major Defects in the Structure of Indirect Tax Prior to GST

**Chapter 4**      Rationale for GST

**Chapter 5**      Structure of GST

**Chapter 6**      Registration

**Chapter 7**      Taxable Event Supply of Goods & Service Tax

**Chapter 8**      Place of Supply

**Chapter 9**      Time of Supply

**Chapter 10**    Value of Supply

**Chapter 11**    Exemption from GST

**Chapter 12**    Classification of Goods or Services

**Chapter 13**    Eligible and Ineligible Input Tax Credit

**Chapter 14**    Apportionment of Credit and Blocked Credits

**Chapter 15**    Recovery of Excess Tax Credit

**Chapter 16**    Availability of Tax Credit in Special circumstances

**Chapter 17**    Manner of Distribution of Credit by Input Service Distributor

**Chapter 18**    Payment of Taxes

**Chapter 19**    Refund

**Chapter 20**    Reverse Charge Mechanism

**Chapter 21**    Job Worker

**Chapter 22**    Tax Invoice

**Chapter 23**    Returns

**Chapter 24**    Audit under GST

**Chapter 25**    Assessment: Self-Assessment, Summary and Scrutiny

**Chapter 26**    Taxability of E-Commerce

**Chapter 27**    Anti-profiteering Clause

**Chapter 28**    Avoidance of Dual Control

**Chapter 29**    E-way Bill

**Chapter 30**    Zero Rated Supply

**Chapter 31**    Offences and Penalties

**Chapter 32**    Appeal

**Chapter 33**    Basic Concepts

**Chapter 34**    Territorial Water of India

**Chapter 35**    High Seas 

**Chapter 36**    Type of Customs Duty

**Chapter 37**    Valuation under Custom Act

**Chapter 38**    Baggage Rules and Exemptions

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> Updated: 2026-10-24