GST Law & Practice

Unique/concise book on the GST Laws (i.e., Statutory Portion & Case Laws). What sets it apart is the 'unique way of presenting' the compendium of 'updated, amended & annotated' text of the CGST & IGST Acts along with relevant Rules, Notifications, Forms, Circulars, Clarifications, and Case Laws. This book is amended by the Finance Act 2023, CGST (Amdt.) Act 2023, IGST (Amdt.) Act 2023 and updated till 29th September 2023.

Description

Taxmann's GST Law & Practice is a unique/concise book on GST Laws (i.e., Statutory Portion & Case Laws). The coverage of the book is as follows:

• Central Goods and Services Tax Act 2017 (CGST)
• Integrated Goods and Services Tax Act 2017 (IGST)
• Goods and Services Tax (Compensation to States) Act 2017
• Classification of Goods & Services

What sets it apart is the 'unique way of presenting' a compendium of 'updated, amended & annotated' text of the CGST & IGST Acts along with relevant Rules, Notifications, Forms, Circulars, Clarifications, and Case Laws. In other words, read the Section & get the following:

• Text of the relevant Rules & Notifications
• The gist of the relevant Circulars
• Date of enforcement of provisions
• Allied Laws referred to in the provision
• Gist of relevant Case Laws with an easy-to-understand summary

This book also includes Case Laws on the classification of goods & services under the GST regime in a separate division.

The Present Publication is the 5th Edition, amended by the Finance Act 2023, CGST (Amdt.) Act 2023, IGST (Amdt.) Act 2023 and updated till 29th September 2023. This book is authored by CA (Dr) Arpit Haldia & CA Mohd. Salim, with the following noteworthy features:

• [Taxmann's series of Bestseller Books] on GST Laws
• [Follows the six-sigma approach] to achieve the benchmark of 'zero error.'

The detailed contents of the book are as follows:

• Central Goods & Services Tax Act 2017
• Arrangement of Sections
• Arrangement of Rules
• Text of the Central Goods & Services Tax Act, 2017
• Removal of Difficulties Orders
• Text of Provisions of Allied Acts referred to in Central Goods & Services Tax Act, 2017
• Validation Provisions
• Subject Index
• Integrated Goods & Services Tax Act 2017
• Arrangement of Sections
• Arrangement of Rules
• Text of the Integrated Goods & Services Tax Act, 2017
• Validation Provisions
• Subject Index
• Goods and Services Tax (Compensation to States) Act 2017
• Arrangement of Sections
• Arrangement of Rules
• Text of the Goods and Services Tax (Compensation to States) Act, 2017
• Subject Index
• Classification of Goods & Services
• Classification of Goods
• Classifications of Services

About the author

Arpit Haldia

CA (Dr) Arpit Haldia has been in Practice since 2002. He has handled areas relating to Direct Tax, VAT and Audit assignments and possesses unique expertise in Value Added Tax in Rajasthan. He regularly appears before the appellate authorities under the Income Tax and Rajasthan Value Added Tax Act. 

He had been awarded a Ph.D. in 'Comparative Study of Existing System of Sales Tax and Proposed System of Value Added Tax'. He has conducted an in-depth study on Goods and Service Tax. His VAT, GST and direct tax articles have been published on various websites, local journals, and newspapers. 

He has been a regular speaker in Seminars, Conferences and study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.

Mohd. Salim

The author CA Mohammad Salim graduated in commerce from the University of Delhi in 1995 and then qualified as a chartered accountant from the Institute of Chartered Accountants of India ('ICAI') in 1998, securing more than 60% marks. Subsequently, he also completed his graduation in law, securing first division. 

After qualifying, the author has handled the taxation issues of large infrastructural and financial corporates and is currently managing the taxation function of India's largest Non-Banking Financial company. 

The author is also a member of the Indirect Taxes Committee of the PHD Chamber of Commerce & Industry. He has taken numerous sessions on Indirect Taxes in the seminars organized by ICAI and other professional bodies/universities. He has also taken sessions in the GST programs organized by ICAI for Departmental officials and certificate courses.

He has authored over 50 articles on GST, published in various reputed journals and websites.