Unit 4 of Law of Taxation (syllabus: Module 4 — GST law and procedure under the CGST Act 2017, the IGST Act 2017 and the Maharashtra GST Act 2017, assessment and advance rulings, and the Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975). Below: what the unit covers, the provisions it turns on, and the cases an examiner expects you to name.