> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/cleartax-learn/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/cleartax-learn/introduction-to-gst/what-is-gst.md).

# A closer look at GST

## What is GST?

{% embed url="<https://Cleartax.in/s/gst-law-goods-and-services-tax>" %}

## GST Act&#x20;

{% embed url="<https://Cleartax.in/s/gst-act>" %}

## R\&R and Rates Under GST

{% embed url="<https://Cleartax.in/s/rnr-and-rates-under-gst>" %}

## GST Rules Finder

{% embed url="<https://Cleartax.in/s/gst-rules-india>" %}

## What is SGST, CGST & IGST?

{% embed url="<https://Cleartax.in/s/what-is-sgst-cgst-igst>" %}

## CGST Notifications&#x20;

{% embed url="<https://Cleartax.in/s/gst-notifications-summary>" %}

## Supply under GST

{% embed url="<https://Cleartax.in/s/supply-under-gst-scope>" %}

## Distinct Person under GST

{% embed url="<https://Cleartax.in/s/distinct-person-gst>" %}

## Business Activities redefined under GST

{% embed url="<https://Cleartax.in/s/business-activities-redefined-under-gst>" %}

## Refunds - Definitions and interest rates

{% embed url="<https://Cleartax.in/s/important-definitions-interest-rates-refund-gst>" %}

## Business under GST

{% embed url="<https://Cleartax.in/s/business-under-gst>" %}