GST Law & Practice by Arpit Haldia and Mohd. Salim – 4th Edition 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 4^th Edition, amended by the Finance Act 2023 and updated till 11^th 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.’

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