# Bharat's GST Law & Procedure (Set of 3 Volumes) Books by CA. Ashok Batra

**Bharat's GST Law & Procedure (Set of 3 Volumes) Books by CA. Ashok Batra**  
  
**Edition :** 2026 (10th Edition)

Division 1

**Referencer**

**Referencer 1**      Comprehensive Glossary of GST Terminology

**Referencer 2**      Lexicon of Legal Terms and Phrases

**Referencer 3**      Guiding Rules for the Construction and Application of Legislative Enactments

**Referencer 4**      List of section-wise/rule-wise commentary in different Chapters of this books

**Referencer 5**      List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.

**Referencer 6**      GST Portal

**Referencer 7**      List of Extended Due Dates for Various GST Returns

**Referencer 8**      Time-Barred Limits for Issuance of SCNs and Orders for Various Years

**Referencer 9**      Applicable Interest Rates in Various Scenarios

**Referencer 10**    An Overview of Summons issued u/s 70

**Referencer 11**    A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios

**Referencer 12**    Illustrative Cases of Waiver of Penalty, Late Fee, and Interest

**Referencer 13**    Prosecution & Penal Provisions of Sections 132 & 133

**Referencer 14**    Directory of GST Forms, Returns, and Applications

**Referencer 15**    Definitions of Various Types of Persons

**Referencer 16**    Definitions of Various Types of GST Supplies

**Referencer 17**    Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents

**Referencer 18**    Scheme of broad classification of goods under GST

**Referencer 19**    Scheme of broad classification of services under GST

**Referencer 20**    List of Topic-Wise Circulars/Instructions/Guidelines etc.

**Referencer 21**    Supplies of Goods Liable to Reverse Charge under GST

**Referencer 22**    Supplies of Services Liable to Reverse Charge under GST

**Referencer 23**    List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)

**Referencer 24**    GST Amnesty Scheme 2024: Relief Provisions under Section 128A

**Referencer 25**    Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73

**Referencer 26**    Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024

**Referencer 27**    Critical Deadlines for GST Amnesty Scheme, 2024

**Referencer 28**    FAQs on GST Amnesty Scheme, 2024

**Referencer 29**    GST State/UT Jurisdictional Codes

**Referencer 30**    Electronic Invoicing (E-Invoicing) under GST

**Referencer 31**    Common Provisions under CGST/IGST/UTGST Acts

**Referencer 32**    Relevant Articles of the Constitution of India

**Referencer 33**    Goods and Services Tax Council (GST Council)

**Referencer 34**    Goods and Services Tax Network (GSTN)

**Referencer 35**    Production of additional evidence — Rule 112

**Referencer 36**    Job Work under the GST

**Referencer 37**    Works Contract Services under the GST

Division 2

**Exempted Goods and GST Rates on Goods**

Part A             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts

Part B             Exempted Goods under IGST Act only

Part C             CGST Rates of Goods with HSN Codes

Part D             Exemption from compensation cess on supply of goods

Part E             Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017

Division 3

**Exempted Services and GST Rates on Services**

Part A             Exempted Services under CGST, IGST and SGST Acts  
w.e.f. 01.07.2017

Part B             Exempted services under IGST Act only w.e.f. 01.07.2017

Part C             CGST rates of services with accounting codes w.e.f. 01.07.2017

Part D             Scheme of Classification of Services

Part E             Compensation Cess Rates on Services w.e.f. 01.07.2017

Division 4

**Practice and Procedure**

Chapter 1      Introduction and Overview of GST including its Administration

Chapter 2      Concept of Supply including Intra-State & Inter-State Supply

Chapter 3      Place of Supply of Goods or Services or Both

Chapter 4      Zero-Rated Supply (including Exports) and Imports

Chapter 5      Levy of Tax

Chapter 6      Exemption from Tax

Chapter 7      Registration

Chapter 8      Electronic Commerce including TCS

Chapter 9      Valuation of Taxable Supply

**_Volume 2_**

**Chapter 10**      Input Tax Credit

**Chapter 11**      Classification of Goods and Services

**Chapter 12**      Time of supply and payment of tax

**Chapter 13**      Reverse Charge under GST

**Chapter 14**      Tax Invoice, Credit and Debit Notes

**Chapter 15**      Returns

**Chapter 16**      Refunds

**Chapter 17**      Accounts and other records

**Chapter 18**      Offences, Penalties and Prosecution

**Chapter 19**      Transitional Provisions

**Chapter 20**      Assessment including Scrutiny

**Chapter 21**      Audit under GST

**Chapter 22**      Inspection, Search, Seizure and Arrest

**Chapter 23**      Inspection of goods in transit including E-Way Bills

**Chapter 24**      Demands and Recovery

**Chapter 25**      Appeals and Revision

**Chapter 26**      Advance Ruling

**Chapter 27**      Liability to pay in certain cases

**Chapter 28**      Miscellaneous Topics

**Chapter 29**      GST on Real Estate Sector

**Chapter 30**      Meanings of words & phrases frequently used in statutory provisions & rules

**Chapter 31**      Principles of interpretation of statutes including GST Acts

**Chapter 32**      Tax Planning under GST

Weight

## Details

- **Price:** 5163.0 INR
- **Vendor:** Bharat Law House

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 5163.00 INR | In stock |

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> Updated: 2026-10-24
