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Finin2min · Cross-Law GST

GST Cross-Law Decision Guides

Reviewed by CA Nikhil Gupta · Last reviewed 28 July 2026

Start with the problem

  1. IGST or CGST/SGST? The 5-Step Place-of-Supply Test
  2. Exports & SEZ: Zero-Rating Decision Path
  3. IGST Paid Instead of CGST/SGST — What Now?
  4. When Does UTGST Apply?
  5. Compensation Cess → 2026 HSNS / Tobacco Transition
  6. HSNS Machine Liability — Practical Factory Checklist

Cross-law checks before concluding

GST outcomes often depend on contracts, Companies Act records, customs classification, FEMA flows, income-tax documentation, accounting evidence and sector regulation. The cross-law map highlights these interfaces without allowing one law to override another. Record the fact pattern once, identify each statute that independently applies, resolve conflicts by legal hierarchy and retain a joined evidence pack. Professional review is essential where classification, permanent establishment, title, agency or beneficial ownership is disputed.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point
www.gstcouncil.gov.in
Home / GST Hub / Practical GST
GST practical pathways

Start With the Business Question

Use an issue-first route when you know the problem but not the section number. Each pathway leads back to the controlling law, rather than replacing it with a checklist.

20 issue pathsLaw + workflow + evidenceNatural reader questions

Find the GST problem you are trying to solve

GST Registration

Do I need GST registration — and in which State?

LawLawOpen
Composition Scheme

Is the composition scheme actually available to my business?

LawOpen
Input Tax Credit

Can I claim this ITC and defend it later?

LawLawOpen
Reverse Charge

Who pays GST under RCM and when?

LawOpen
Place of Supply

IGST or CGST+SGST — where is the supply located?

OpenOpen
Rates & HSN/SAC

Which GST rate applies on the transaction date?

OpenOpenOpen
Invoices & E-Invoice

Is the invoice legally correct and does e-invoicing apply?

LawOpen
Returns & Reconciliation

Why do GSTR-1, GSTR-3B, 2B and books disagree?

OpenLaw
E-Way Bill

Invoice, e-way bill and return mismatch — what breaks?

Open
Refunds

Which refund route applies and what evidence is needed?

LawOpen
Scrutiny & Assessment

ASMT-10 received — what should be reconciled first?

LawOpen
Notices & Evidence

GST notice received — pay first or reply first?

OpenLaw
Demand: 73/74/74A

Which demand section applies to my financial year?

LawLawLaw
Recovery & Attachment

Can GST start recovery or provisionally attach assets?

LawLaw
Appeals & GSTAT

How do I move from an order to appeal or GSTAT?

OpenLawLaw
AAR / AAAR

Should I seek an advance ruling before taking the position?

OpenOpen
Exports & Zero Rating

Export, LUT, place of supply and refund — how do they connect?

OpenOpen
E-commerce

Platform pays tax or collects TCS — which rule applies?

LawOpen
Multi-State GST

Branch, warehouse or marketplace expansion — where must I register?

OpenLaw
Job Work

What are the challan, time-limit and ITC controls for job work?

LawLaw

Finin2min decision discipline

Classify first

Person, transaction, supply, State, period and document.

Read the law

Section → Rule → notification/circular → form/return.

Reconcile the data

Books, portal, invoices, tax payment and counterparty evidence.

Then execute

File, reply, pay, claim, correct or appeal with a defensible evidence file.