GST LAW & PRACTICE
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 4th Edition, amended by the Finance Act 2023 and updated till 11th May 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.'