GST offences classification: specified tax-evasion acts attract tiered imprisonment and fines; some high-value offences are cognizable and non-bailable. The provision defines multiple GST offences-including supply without invoice, false invoicing, wrongful availment of input tax credit, failure to remit collected tax, fraudulent refunds, falsification of records, obstruction of officers, dealing with confiscatable goods, destruction of evidence, and furnishing false information-and prescribes tiered imprisonment and fines according to amounts of tax evaded or wrongly claimed. Repeat convictions attract enhanced penalties and minimum custodial terms apply for certain tiers. Most offences are non cognizable and bailable, but specified high value offences are cognizable and non bailable. Prosecution requires prior sanction of the Commissioner, and 'tax' includes amounts under related GST and compensation cess laws.