Ch 1 · GST — Supply, Levy & Composition (Advanced)

📘 Core concepts

1. 1Sec 7 Supply — eight modes; Schedule I (deemed supply), Schedule II (clarification), Schedule III (neither).
2. 2Composition scheme (Sec 10): goods ≤ ₹1.5 cr (₹75 lakh special states), services ≤ ₹50 lakh.
3. 3Composite (principal supply tax rate) vs Mixed supply (highest tax rate).
4. 4Reverse Charge categories — specified services + supplies from unregistered (Sec 9(4) selective).
5. 5Place of Supply rules: Sec 10-13 IGST Act — different for goods, services, OIDAR.