Section 127 of GST – Power to impose penalty in certain

Section 128 of GST – Power to waive penalty or fee or both

Section 132 of GST – Punishment for certain offences

Section 135 of GST – Presumption of culpable mental state

Section 136 of GST – Relevancy of statements under

Section 131 of GST – Confiscation or penalty not

Section 133 of GST – Liability of officers and certain

Section 137 of GST – Offences by companies as per GST Act

List of all Services at 28% GST Rate, Services under 28% GST Rate List