GST Law & Practice book by Arpit Haldia,Mohd. Salim

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

This book is designed to be a reliable, up-to-date reference for professionals, students, and practitioners. What sets it apart is the 'unique way of presenting' a compendium of 'updated, amended & annotated' text of the CGST, IGST and Compensation Cess 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

The Present Publication is the 6^th Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. It covers Notifications (issued till 10-10-2024) and CGST (Second Amdt.) Rules, 2024 [dated 8-10-2024]. This book is edited by CA. (Dr) Arpit Haldia and CA. Mohd. Salim, with the following noteworthy features:

• [Taxmann's Leading Bestseller Series] A trusted reference series for in-depth, accurate, and actionable insights into GST laws
• [Six Sigma Quality Approach] A commitment to excellence with an industry-leading, Six Sigma-based 'zero-error' standard that ensures reliability and precision on every page

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