GST Law & Practice By Arpit Haldia & Mohd. Salim – 7th Edition 2025

Description

GST Law & Practice is a unique, concise, and reliable legal reference to India’s Goods and Services Tax (GST) regime. Staying true to its legacy of excellence, this new Edition continues the ‘unique way of presenting’ up-to-date and annotated statutory provisions, combined with relevant Rules, Notifications, Circulars, Clarifications, Forms, and an extensive array of Case Laws. Additionally, the book covers the important subject of the Classification of Goods & Services, making it a one-stop reference. This volume ensures readers ‘read the Section & get everything they need’ right below it—from the text of the relevant Rules & Notifications, the gist of Circulars, enforcement dates, allied laws, and carefully curated case law summaries.

This book is intended for the following audience:

• Practising Professionals – Chartered Accountants, Company Secretaries, Cost Accountants, and Tax Advocates who require a precise and thorough reference for advising clients and maintaining GST compliance
• Corporate Finance & MSMEs – CFOs, in-house counsels, and finance managers in large corporations and small businesses looking for clarity on the operational aspects of GST
• Government Officials – Policymakers and tax department officers needing a user-friendly compendium for quick reference and effective administration of GST laws

The Present Publication is the 7^th Edition, amended by the Finance Act 2025. This book is edited by CA. (Dr) Arpit Halida and CA. Mohd. Salim, with the following noteworthy features:

• [Comprehensive Yet Concise] Incorporates the annotated text of the CGST, IGST, and Compensation Cess Acts, along with rules and relevant references to Circulars, Notifications, and Case Laws—all presented in a simplified, easy-to-read manner
• [Unique Way of Presenting Provisions] Below each statutory section, you get:
  • Text of the Relevant Rules & Notifications
  • Gist of the Relevant Circulars & Clarifications
  • Date of Enforcement of Provisions
  • Allied Laws Referred to in the Provision
  • Summaries of Pertinent Case Laws
• [Coverage of Classification of Goods & Services] Detailed discussion on classification issues to help readers navigate GST rates, HSN codes, and service accounting codes accurately
• [Amended by the Finance Act 2025] Reflects all relevant amendments introduced by the latest Finance Act, with thorough commentary on how these changes affect day-to-day compliance
• [Trusted Reference with Zero-error Precision] Aligning with the ‘Six Sigma Quality Approach,’ this Edition aspires to a ‘zero-error’ standard, offering meticulously checked content for enhanced reliability
• [Taxmann’s Leading Bestseller Legacy] Part of a widely recognised series known for in-depth, accurate, and actionable insights into GST laws
• [Extensive Historical Context] Where necessary, references to past provisions and orders allow readers to trace legal developments over time

The coverage of the book is as follows:

• Central Goods and Services Tax Act 2017 (Division One)
  • Arrangement of Sections & Rules for quick navigation
  • Full Text of the CGST Act, incorporating all recent amendments
  • Removal of Difficulties Orders and Validation Provisions
  • Text of Provisions of Allied Acts, wherever referred to in CGST
  • Subject Index for seamless topic-based referencing
• Integrated Goods and Services Tax Act 2017 (Division Two)
  • Arrangement of Sections & Rules curated for IGST
  • Full Text of the IGST Act with integrated references to the latest legislative changes
  • Validation Provisions ensuring clarity on transitional and retrospective amendments
  • Subject Index dedicated to interstate transactions and compliance
• Goods and Services Tax (Compensation to States) Act 2017 (Division Three)
  • Arrangement of Sections & Rules illustrating the compensation mechanism
  • Full Text of the Compensation Act with updated notifications
  • Subject Index to help you pinpoint critical compensation-related queries
• Classification of Goods & Services
  • A detailed overview guiding readers through various product and service categories under GST
• List of Notifications & Circulars
  • Comprehensive list of relevant statutory updates and government clarifications up to the latest cut-off date

The structure of the book is as follows:

• Logical Segmentation – Divided into three major legislations (CGST, IGST, and Compensation to States) for clarity and convenience
• Section-by-section Annotations – Each section is followed immediately by its corresponding rules, notifications, circulars, case laws, and references to allied laws
• User-friendly Indexing – Detailed subject indexes in each division plus consolidated lists of notifications and clarifications to locate the exact reference
• Practical Insights – Gist of case laws and bullet-point summaries ensure quick understanding