BFSI GST ASSISTANT SKILL COURSE UNIT 4 ONE SHOT скачать в хорошем качестве

BFSI GST ASSISTANT SKILL COURSE UNIT 4 ONE SHOT

The video provides a comprehensive overview of Unit 4: Charge of GST (0:04) for the BFSI GST Assistant Skill Course. Here's a breakdown of the key topics covered: Introduction to GST (0:12): The video explains the basics of GST, including its applicability to territorial waters and different types of GST like CGST, SGST, UTGST (1:51) for intra-state supply, and IGST (2:43) for inter-state supply. Territorial Water Applicability (3:00): It details how the CGST Act 2017 extends to the whole of India, including Jammu & Kashmir, and defines territorial waters to include sea beds, sub-oils, continental shelves, and exclusive economic zones (3:07-5:31). Reverse Charge Mechanism (RCM) (7:20): The video explains RCM, where the recipient of goods or services pays the tax instead of the supplier (7:26). This mechanism is applicable when an unregistered dealer supplies to a registered dealer or customer (10:09). GST Rates (11:10): The lecture covers various GST rates for different goods and services, including precious stones, gold, packaged food, construction, restaurant services, and hotel accommodation (11:32-13:06). It also discusses GST rates for composite taxpayers (13:52), where certain goods or services are bundled and cannot be sold separately. Exemptions from GST (16:35): The video highlights goods and services exempted from GST, such as unpackaged food grains, milk, eggs, fresh vegetables, and services related to agriculture and education (18:38-21:00). Taxable Events and GST (21:08): It identifies supply as a taxable event under GST and discusses specific GST applications for restaurants (21:55), hotels (22:06), educational institutions (22:23), medical shops (22:36), and cinema tickets (26:01). The video concludes with a summary of the unit and a short quiz to reinforce the concepts (29:32).