GST Registration and Taxation Quiz

The taxable event under GST for both goods and services is the 'Supply' of Goods and Services.

The different categories of place of supply under GST are Within state, Interstate, Import and Export. Within state refers to the supply happening within the same state, Interstate refers to supply happening in different states, Import and Export refers to supply happening in international trade.

Special provisions for the taxability of E-Commerce under GST are outlined to address the unique nature of online transactions and to ensure compliance. These provisions include rules for registration, collection of tax at source, and other compliance requirements specific to E-Commerce operators.