Goods and Services Tax Notes Unit 3

BBA GST Notes IPU PDF. Taught in 5th Semester of GGSIPU.

UNIT 3 Goods and Service Tax

• Constitutional Amendment, Features of GST
• Importance and Benefits of GST
• Difference between GST and other Tax
• Migration to GST
• Registration of Dealers under GST, Exempted List
• Rate structure under GST
• Procedure for obtaining Registration Certificate
• Concept of IGST, CGST, SGST and its calculation