Hi B.Com. Students, I am sharing brief and concise lecture notes on the B.Com. First Year subject - Goods & Services Tax (GST). Goods & Services Tax (GST) is mostly taught as part of the B.Com. 1st Year course and these PDF lecture notes will help prepare well for your BCom semester exams. The major topics covered in these B.Com. First Year lecture notes and eBook of Goods & Services Tax (GST) are: > UNIT – I Meaning and features of goods an Service Tax (GST) Background, Necessity and implementation of -GST. Favourable impacts and difficulties of GST. Important terms and definitions - Business, place of business, Composite supply, Goods, Input goods and Input service, Input tax, Exempt supply, Gross Turnover, Capital goods, Tax invoice, Click to expand... Electronic cash ledger, Electronic Credit Ledger, Inward Supply, Outward Supply, Person, Supplier, Jobwork, Reverse Charge, Recipient and other definitions under Sec. 2. Classification of Goods an
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