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GST Chargeability and Reverse Charge Rules

This course is part of GST Registration, ITC and Compliance Specialization

Instructor: EDUCBA

Included with

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4 modules

Gain insight into a topic and learn the fundamentals.

9 hours to complete

Flexible schedule

Learn at your own pace

4 modules

Gain insight into a topic and learn the fundamentals.

9 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Analyze GST chargeability and identify taxable supplies under GST provisions.
Differentiate composite supply, mixed supply, and reverse charge transactions.
Apply GST registration and compliance rules to business transaction scenarios.

Skills you'll gain

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Build your subject-matter expertise

This course is part of the GST Registration, ITC and Compliance Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 4 modules in this course

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.

Module details

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.

What's included

6 videos4 assignments

6 videosTotal 55 minutes

Introduction to Chargeability in GST10 minutes
Introduction to Chargeability in GST Continues7 minutes
Meaning and Ingredient in Good12 minutes
Meaning of Services in GST8 minutes
Taxability Under GST11 minutes
Charging Section of SGST8 minutes

4 assignmentsTotal 60 minutes

Foundations of GST Chargeability30 minutes
Introduction to GST Chargeability10 minutes
Understanding Goods and Services in GST10 minutes
Understanding Taxability under GST10 minutes

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.

What's included

6 videos4 assignments

6 videosTotal 54 minutes

Charging Section of GST Continues8 minutes
Intra State Supply in GST10 minutes
Illustration of Intra State Supply in GST11 minutes
More on Intra State Supply4 minutes
Illustration of CGST9 minutes
Taxability of Petroleum Products12 minutes

4 assignmentsTotal 60 minutes

Charging Provisions and Intra-State Supply30 minutes
Charging Section of GST Explained10 minutes
Illustrations of Intra-State Supply10 minutes
Understanding CGST through Examples10 minutes

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.

What's included

6 videos4 assignments

6 videosTotal 47 minutes

Taxability of Composite Supply8 minutes
Taxability of Mixed Supply9 minutes
Introduction to Reverse Charge Mechanism8 minutes
Concept of Reverse Charge7 minutes
Meaning of Reverse Charge9 minutes
Reverse Charge for Specified Goods and Services6 minutes

4 assignmentsTotal 60 minutes

Special Types of Supply under GST30 minutes
Composite and Mixed Supply Concepts10 minutes
Introduction to Reverse Charge Mechanism10 minutes
Meaning and Scope of Reverse Charge10 minutes

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.