Finin2min · Practical GST

Compensation Cess → 2026 HSNS / Tobacco Transition

Decision path

Identify the product and supply/manufacturing date.
For historic periods, test Compensation Cess notification and credit/refund position.
From 1 February 2026, specified tobacco/pan-masala compensation cess was withdrawn under the revised structure.
For pan masala/other specified HSNS goods, separately test HSNS machine/process liability.
For tobacco products, separately test current GST and central-excise provisions.

Finin2min ethics control

Use the transaction date and official law applicable on that date.
Do not force a one-line answer where conditions change the outcome.
Keep evidence and amendment-chain links with the working paper.

All cross-law guides · IGST · UTGST · HSNS

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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?

Composition Scheme

Is the composition scheme actually available to my business?

Input Tax Credit

Can I claim this ITC and defend it later?

Reverse Charge

Who pays GST under RCM and when?

Place of Supply

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

Rates & HSN/SAC

Which GST rate applies on the transaction date?

Invoices & E-Invoice

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

Returns & Reconciliation

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

E-Way Bill

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

Refunds

Which refund route applies and what evidence is needed?

Scrutiny & Assessment

ASMT-10 received — what should be reconciled first?

Notices & Evidence

GST notice received — pay first or reply first?

Demand: 73/74/74A

Which demand section applies to my financial year?

Recovery & Attachment

Can GST start recovery or provisionally attach assets?

Appeals & GSTAT

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

AAR / AAAR

Should I seek an advance ruling before taking the position?

Exports & Zero Rating

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

E-commerce

Platform pays tax or collects TCS — which rule applies?

Multi-State GST

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

Job Work

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

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.