SCHEDULE I of GST Law of India





1. Permanent transfer/disposal of business assets where input tax credit has been

availed on such assets.

2. Supply of goods or services between related persons, or between distinct

persons as specified in section 10, when made in the course or furtherance of


3. Supply of goods—

(a) by a principal to his agent where the agent undertakes to supply such goods on

behalf of the principal, or

(b) by an agent to his principal where the agent undertakes to receive such goods on

behalf of the principal.

4. Importation of services by a taxable person from a related person or from any of

his other establishments outside India, in the course or furtherance of business.

Useful Information Hyperlinks: 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Orders of Appellate Tribunal, Sec 113 of CGST Act, 2017              

Sec 106 of CGST Act, 2017 Procedure of Authority and Appellate Authority              

Section 102 of CGST Act, 2017 Rectification of advance ruling               

Sec 98 of CGST Act, 2017 Procedure on receipt of application             

Authority for advance ruling, Section 96 of CGST Act, 2017               

Section 94 of CGST Act, 2017 Liability in other cases             

Liability to pay tax, interest or penalty in certain cases, Sec 93 CGST Act            

Section 90 Liability of partners of firm to pay tax, CGST Act, 2017

Liability of agent and principal, Sec 86 of CGST Act, 2017             

Provisional attachment to protect revenue in certain cases, Sec 83 of CGST Act, 2017           

Recovery of tax, Section 79 of CGST Act, 2017             

Tax wrongfully collected and paid to Central Government or State Government, Sec 77 of CGST Act, 2017               

Section 74 Determination of tax not paid, CGST Act, 2017             

Officers to assist proper officers, Sec 72 of CGST Act, 2017             

Inspection of goods in movement, Sec 68 of CGST Act, 2017           

Section 67 of CGST Act, 2017 Power of inspection, search and seizure              

Section 20 of IGST Act,2017 Application of provisions              

Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017            

Zero rated supply, section 16 of IGST Act,2017             

section 14 of IGST Act,2017, Special provision for payment of tax by a supplier             

Section 59 of CGST Act, 2017 Self-assessment             

Consumer Welfare Fund, Section 57 of CGST Act, 2017             

Refund of tax, Sec 54 of CGST Act, 2017               

Transfer of input tax credit, Section 53 of CGST Act, 2017              

Tax deduction at source, Sec 51 of CGST Act, 2017            

Interest on delayed payment of tax, Section 50 of CGST Act, 2017            

Power to grant exemption from tax under section 6 of IGST Act,2017           

Section 47 of CGST Act, 2017 Levy of late fee            

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances, IGST Act 2017            

Section 42 of CGST Act, 2017 Matching, reversal and reclaim of input tax credit              

Power to grant exemption from tax, UTGST Act 2017         

Section 6 of UTGST Act, 2017            

Authorization of Officers, UTGST Act 2017            

Period of retention of accounts, Sec 36 of CGST Act, 2017

 Procedure for obtaining Registration number of GSTIN
Procedures to get GST Registration number for IT exempted proprietorship firms.
 Process of application for registration under GST Act to obtain GSTIN
Different application Forms for registration under Goods and Service Tax Act (GSTIN)
 Application for registration under GST Act to obtain GSTIN
GST registration and returns filing procedures for PSUs and Government entities
Re-registration of GST, Goods and Service Tax.
Registration procedures and formalities to obtain GSTIN
How many digits in GSTIN under Goods and Service Tax registration
Would multiple registration be allowed under Goods and Service Tax (GSTIN)?
 Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
 Why separate Registration of GST in each state in India, for each business.
 Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person

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The Role of the International Chamber of Commerce (ICC)
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What is LC Letter of Credit in export import business

What is legalization of documents by embassy?

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How to calculate CBM in LCL export shipments:

How to calculate chargeable weight under airfreight in exports?

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How to Choose a product for export business

How to cover the risk of Cargo loss or damage

How to customs clear Cargo arrived in a port where in import license obtained for another port

How to differentiate BL and HBL?



balasaheb thokal: Can I take Input Credit ? I received Sales Order & Want to deliver the same for that i need purchase. I already applied for GSTN but no not received. can i do purchase and can i get input credit for the same.

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