OakBridge The Law of Goods and Services Tax: A Comprehensive Commentary by Ramakrishnan Viraraghavan

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  • A detailed section-wise internet age commentary on the CGST Act, IGST Act and GST (Compensation to States) Act.
  • First commentary on GST written by a Senior Advocate practising at the Supreme Court distilling his vast experience of nearly four decades of litigation practice.
  • Designed to give quick answers to busy GST adjudicators and GST practitioners without wading through judgements and circulars.
  • A focused and penetrative commentary based on judgements of the courts and rulings of advance ruling authorities. The relevant pages and paragraphs of the relevant judgements and circulars are referred only in the footnotes.
  • Vexed issues of classification are dealt in a separate chapter with goods and services arranged alphabetically under their common names. The commentary guides the reader on issues not yet decided by the Supreme Court or the High Courts.
  • The book incorporates the amendments made by the Finance Act, 2023, the CGST (Amendment) Act, 2023 and the IGST (Amendment) Act 2023. Taxation of supplies in casinos, racecourses and online gaming has been addressed in a separate chapter. Relevant decisions reported in GSTR up to 31 July 2023 have been added in the book.
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