Below is the mind map for Chapter: Charge of GST from the provided document

(GST [Link]), covering key concepts, provisions, and details from pages
36 to 47. The mind map is presented in both Markdown format for structured
clarity and a chat-friendly version for easy reading, consolidating the levy and
collection of CGST/IGST, reverse charge mechanism (RCM), electronic commerce
operators (ECOs), classification of goods and services, GST rates, and amendments
as per the Finance (No. 2) Act, 2024.

Chat-Friendly Version
Hey! I’ve created a mind map for the Charge of GST chapter from the GST notes
(pages 36–47). It covers everything you need to know about CGST/IGST levy,
reverse charge mechanism (RCM), electronic commerce operators (ECOs),
classification, GST rates, and the latest amendments. Let’s break it down in a
simple, conversational way!

Chapter: Charge of GST

1. What You’ll Learn
 How CGST and IGST are levied and collected.
 What’s the Reverse Charge Mechanism (RCM) and when it applies.
 Tax responsibilities for Electronic Commerce Operators (ECOs).
 How goods and services are classified under GST.
 GST rates for goods, services, and real estate.
 Key updates from the Finance (No. 2) Act, 2024.
2. Levy & Collection of CGST/IGST
 CGST (Section 9, CGST Act):
o Tax on intra-State supplies of goods/services.
o Excludes: Alcoholic liquor for human consumption and un-denatured
extra neutral alcohol/rectified spirit used for its manufacture (post-
2024 amendment).
o Value based on Section 15; rates up to 20% as notified by Govt (GST
Council).
o Paid by the supplier unless RCM applies.
 IGST (Section 5, IGST Act):
 o Tax on inter-State supplies; same exemptions and rules as CGST.
3. Reverse Charge Mechanism (RCM)
 What Is It?: Recipient pays tax instead of supplier for certain notified
supplies.
 When It Applies (Section 9(3) CGST Act, 5(3) IGST Act):
o Goods/services notified by Govt (GST Council recommendations).
o Supplies by unregistered suppliers to specified registered persons.
 Rules: Recipient follows all CGST/IGST Act provisions.
 Goods Under RCM:
o Unshelled cashew nuts, bidi wrapper leaves, tobacco leaves, raw
cotton (from agriculturists), silk yarn (from manufacturers), lottery,
used vehicles, seized goods, waste, scrap, priority sector lending
certificates.
 Services Under RCM (Notification No. 13/2017 CT (R), 28.06.2017):
[Link]. Supplier Recipient
1 Goods Transport Factories, societies,
Agency (GTA) – road co-ops, registered
transport persons, body
corporates,
partnerships, casual
taxable persons in
taxable territory
2 Individual Business entity in
advocate/firm (legal taxable territory
services)
3 Arbitral tribunal Business entity in
taxable territory
4 Sponsorship services Body
corporate/partnershi
p firm in taxable
territory
5 Govt/local authority Business entity in
(excluding renting, taxable territory
postal, railway,
aircraft/vessel,
transport)
[Link]. Supplier Recipient
5A Govt/local authority Registered person
(renting immovable under CGST Act
property, excluding
railways)
5AA Renting residential Registered person
dwelling (any person)
5AB Renting non- Registered person
residential property
(unregistered
person)
6 Director of Company/body
company/body corporate in taxable
corporate territory
7 Insurance agent Insurance business
in taxable territory
8 Recovery agent Banking company,
financial institution,
NBFC in taxable
territory
9 Music composer, Music company,
photographer, artist producer in taxable
(copyright transfer) territory
9A Author (copyright Publisher in taxable
transfer) territory
15 Renting motor Body corporate in
vehicle (fuel taxable territory
included, non-body
corporate, no 6%
CGST invoice)
16 Securities lending (Not specified)
(SEBI Scheme, 1997)
IGST-specific Services from non- Person in taxable
taxable territory territory (except non-
taxable online
recipient)
  GTA Notes:
o Recipient: Person paying freight in taxable territory.
o LLP = partnership firm.
o Exempt if recipient is unregistered individual/casual taxable person.
 Director Services:
Scenario Details Taxability
Non-employee Independent Taxable, company
director directors’ pays GST under RCM
remuneration
Employee director Employer-employee Not taxable
relation (Schedule III)
Salaries (TDS u/s 192) Declared as salaries, Not taxable
TDS under IT Act (Schedule III)
Professional fees Declared as fees, TDS Taxable, company
(TDS u/s 194J) under IT Act pays GST under RCM
o Director’s personal services (e.g., renting property) not taxable under
RCM.
 Motor Vehicle Renting:
o Rates: 5% (limited ITC) or 12% (full ITC).
o RCM applies if supplier is non-body corporate, recipient is body
corporate, no 6% CGST invoice.
o Clarification (Circular 177/09/2022, 03.08.2022):
 Renting: Vehicle at recipient’s disposal (e.g., employee
transport) → RCM applies.
 Passenger transport: Pre-determined routes → RCM doesn’t
apply.
4. Electronic Commerce Operator (ECO) Tax
 What’s an ECO?: Owns/operates/manages platform for supplying
goods/services.
 Role: Facilitates supply, collects payment, transfers to supplier after
commission.
 Notified Services (Section 9(5)):
o Passenger transport (radio-taxi, motorcab, maxicab, motorcycle,
except omnibus by company).
o Accommodation (hotels, inns, except registered suppliers u/s 22(1)).
 o Housekeeping (plumbing, carpentering, except registered suppliers
u/s 22(1)).
o Restaurant services (except at premises with tariff >₹7,500/unit/day).
 Tax Rules:
o ECO pays GST as the supplier.
o Reported in Form GSTR-3B as outward supplies.
o GST paid in cash (no ITC).
o No separate registration if already registered.
o No TCS for restaurant services under Section 9(5).
 Key Points:
o ECOs aren’t recipients of restaurant services (not RCM inward supply).
o Separate invoices for restaurant services; non-restaurant suppliers
issue own invoices, ECO handles TCS.
o Restaurant suppliers’ turnover includes ECO supplies for threshold
calculations.
5. Classification of Goods and Services
 Goods:
o Based on Customs Tariff Act, 1975.
o Uses HSN (6-digit codes, India extends to 8).
o Structure: Sections → Chapters → Headings → Sub-headings → Tariff
Items.
o Rules of Interpretation and Explanatory Notes guide classification.
o GST rate per rate notification.
 Services:
o Based on modified UN Central Product Classification (Chapter 99).
o Structure: Sections → Chapters → Headings → Groups → Tariff
Items/Service Codes.
o Sections:
 5: Construction
 6: Trade, Accommodation, Food, Transport, Gas/Electricity
 7: Financial, Real Estate, Rental/Leasing
 8: Business and Production
 9: Community, Social, Personal, Miscellaneous
6. GST Rates
 Goods:
 o CGST: 0.125%, 0.75%, 1.5%, 2.5%, 6%, 9%, 14%.
o IGST: 0.25%, 1.5%, 3%, 5%, 12%, 18%, 28%.
o Exempt: Specified goods.
 Services:
o CGST: 0.75%, 2.5%, 3.75%, 6%, 9%, 14%.
o IGST: 1.5%, 5%, 7.5%, 12%, 18%, 28%.
o Nil rate: Specified services.
o 28%: Gambling, entertainment (casinos, race clubs, IPL).
o 5% (no ITC): GTA, restaurant services (except specified premises).
o 18%: Services not under specific headings.
 Real Estate:
o 1% (no ITC): Affordable houses (≤60 sqm metros/90 sqm non-metros,
≤₹45 lakh).
o 5% (no ITC): Non-affordable houses, commercial apartments in RREP
(≤15% commercial area).
o Rules:
 No ITC.
 80% inputs/services from registered persons; shortfall taxed at
18% under RCM.
o Cement from unregistered suppliers: 28% under RCM.
o Capital goods: Applicable rates under RCM.
7. Amendments (Finance (No. 2) Act, 2024)
 Section 9(1), CGST Act:
o Excludes un-denatured extra neutral alcohol/rectified spirit for
alcoholic liquor from central tax.
o Applies for September 2025 exams.

This mind map sums up the key points from the GST notes. If you want to dive
deeper into any section or have specific questions, let me know! 😊