Overview

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Understand the core principles of GST chargeability, taxability, and reverse charge mechanisms in India and learn how GST applies to real business transactions. This course helps learners build practical GST knowledge by explaining how taxable supplies are identified, how GST liability is determined, and how special supply classifications impact taxation. The course begins with the foundations of GST chargeability, introducing the concepts of goods, services, taxable supplies, and charging provisions under GST law. Learners will understand when GST becomes applicable and how taxability is determined in different transaction scenarios. As the course progresses, learners explore intra-state supply concepts and understand the application of CGST and SGST using practical business illustrations. The course also examines composite supply and mixed supply classifications, helping learners interpret bundled transactions accurately under GST provisions. A major focus of the course is the Reverse Charge Mechanism (RCM), where learners analyze situations in which tax liability shifts from the supplier to the recipient. The course further explains GST registration requirements, threshold limits, and compliance responsibilities for businesses. What makes this course unique is its simplified, step-by-step explanation of complex GST concepts supported by practical transaction examples and clear legal interpretation. By the end of the course, learners will confidently analyze GST applicability, interpret reverse charge rules, and understand GST compliance requirements in professional and business environments.

Syllabus

Foundations of GST Chargeability

This module introduces the foundational principles of GST chargeability and explains when GST becomes applicable to a transaction. Learners will explore the definitions of goods and services under GST law and understand how taxability is determined through key provisions such as the charging section. By the end of the module, learners will build a clear conceptual base for analyzing taxable supplies under GST.

Charging Provisions and Intra-State Supply

This module explains how GST is applied to intra-state transactions and introduces the structure of CGST and SGST. Learners will examine the charging provisions of GST law and understand how the place of supply and location of the supplier determine the applicable taxes. Practical illustrations help clarify the application of CGST and SGST in real business transactions.

Special Types of Supply under GST

This module explores special classifications of supply under GST, including composite supply, mixed supply, and the reverse charge mechanism. Learners will understand how bundled supplies are taxed and how reverse charge shifts tax liability from the supplier to the recipient. These concepts help learners interpret complex GST transactions accurately.

Reverse Charge and GST Registration

This module focuses on the practical application of reverse charge provisions and explains the GST registration requirements for businesses. Learners will examine reverse charge for specified goods, services, and transactions involving unregistered suppliers. The module also clarifies registration thresholds and compliance responsibilities for taxpayers under GST.