GST Chapter 1: Introduction | B.Com (H) Sem 6| One Shot | DU & DUSOL 2025

Dive into the essentials of GST Chapter 1: Introduction with this One-Shot Lecture crafted for BCom Hons Semester 6 students of Delhi University (DU) and DUSOL (Delhi University School of Open Learning) preparing for 2025 exams. This comprehensive yet concise video is your ultimate guide to mastering the foundational concepts of Goods and Services Tax (GST), a critical topic in the DU syllabus. Whether you're cramming for exams, revising key concepts, or seeking a clear understanding of GST for academic and professional growth, this lecture simplifies complex ideas in a student-friendly, engaging format. Let’s unlock the world of GST together and ace your BCom Hons Sem 6 exams!

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Simplified Explanations: Breaks down complex GST terminology and concepts for beginners.
Exam-Focused: Includes tips and insights to tackle DU exam questions effectively.
Practical Relevance: Connects theoretical concepts to real-world applications for future accountants, tax professionals, or entrepreneurs.
Updated for 2025: Incorporates the latest GST framework and amendments relevant to your studies
What You’ll Learn in This Video
This One-Shot Lecture provides a thorough introduction to GST, laying a strong foundation for the rest of the course. Here’s a detailed breakdown of the topics covered:
Overview of GST:
What is Goods and Services Tax? A brief history of its introduction in India on July 1, 2017.
Why GST replaced older indirect taxes like VAT, Service Tax, and Excise Duty.
Objectives of GST: Simplification, transparency, and economic unification.
Key Features of GST:
Destination-Based Tax: Understanding how GST is levied at the point of consumption.
Multi-Stage Taxation: Explanation of the value-added tax system across the supply chain.
Dual GST Model: Introduction to CGST (Central GST), SGST (State GST), and IGST (Integrated GST).
Input Tax Credit (ITC): How businesses can offset taxes paid on inputs against output tax liability.

Structure of GST:
Role of the GST Council: Composition, functions, and its significance in policy-making.
Overview of the CGST Act, 2017, SGST Acts, and IGST Act, 2017.
Taxable events under GST: What constitutes a “supply” of goods or services?
Types of Taxes Under GST
Differences between CGST, SGST, and IGST with practical examples.
Special provisions for Union Territories (UTGST).
Applicability of GST rates (0%, 5%, 12%, 18%, 28%) and their significance.
Key Terminologies:
Definitions of taxable person, supply, place of supply, and reverse charge mechanism.
Understanding GSTIN (GST Identification Number) and its structure.
Difference between exempt, zero-rated, and non-taxable supplie
Recent Updates (2025):

Latest GST Council decisions impacting rates, exemptions, or compliance.
Simplified return filing processes and their relevance for businesses.
Budget 2025 announcements affecting GST (if applicable).

Who Should Watch This Video?

This lecture is designed for:
BCom Hons Semester 6 students at DU and DUSOL preparing for 2025 exams.
Students seeking a quick, all-in-one revision of GST Chapter 1: Introduction.
Beginners in commerce or taxation looking for a simplified introduction to GST.
Aspiring accountants, tax consultants, or business professionals wanting to understand GST’s role in India’s economy.
Anyone interested in learning the basics of GST for academic or professional purposes
Why This Video Stands Out
With countless resources online, this One-Shot Lecture is your best choice because it’s:

DU/DUSOL-Specific: Perfectly aligned with the BCom Hons Sem 6 syllabus for 2025.
Time-Efficient: Covers all of Chapter 1 in a single video, ideal for busy students.



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