{"product_id":"gst-manual-with-gst-law-guide-digest-of-landmark-rulings-set-of-2-volumes-books-by-taxmann","title":"GST Manual with GST Law Guide \u0026 Digest of Landmark Rulings (Set of 2 Volumes) - Books By Taxmann","description":"\u003cp\u003e\u003cstrong\u003eGST Manual with GST Law Guide \u0026amp; Digest of Landmark Rulings (Set of 2 Volumes) - Books By Taxmann\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition :\u003c\/strong\u003e 27th (May 2026)\u003c\/p\u003e\n\u003cp\u003eGST Manual with GST Law Guide \u0026amp; Digest of Landmark Rulings is Taxmann's most comprehensive single-source reference on India's Goods and Services Tax—a two-volume set that assembles the entire statutory framework, the complete body of subordinate legislation, the prescribed forms, the departmental material and the leading judicial interpretation of GST into one rigorously cross-linked work.\u003c\/p\u003e\n\u003cp\u003eWhat sets this Manual apart from an ordinary bare act is its annotation method. The text of the law is never left to stand alone. Under each section of the CGST, IGST and UTGST Acts, the Editorial Board has built a layer of working annotations that tell the reader, at the point of reading, which Rules and Forms apply, which Notifications are relevant, when the provision (and each amendment to it) came into force, and which allied laws are referred to. In practice, this means a professional reading any section sees, on the same page, its amendment history and effective dates, the rules and forms it operates through, and the notifications that qualify it—without leaving the section to reconstruct that picture from separate sources.\u003c\/p\u003e\n\u003cp\u003eThe set opens with a full conceptual GST Law Guide that explains the law topic by topic before the reader engages with the statutory text, and it closes—across the second volume—with the consolidated notifications, a digest of landmark Supreme Court and High Court rulings, the CBIC's FAQs, the circulars and clarifications, and the constitutional provisions that underpin GST. The result functions simultaneously as a study guide, a litigation and compliance desk reference, and a complete GST statutory library.\u003c\/p\u003e\n\u003cp\u003eThis publication is intended for advanced professional and institutional users who require depth, accuracy, and defensibility in GST matters, including:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003ePractising Chartered Accountants, Company Secretaries, Cost Accountants and Tax Advocates\u003c\/strong\u003e engaged in GST advisory, compliance and litigation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIndirect-Tax Consultants and GST Practitioners\u003c\/strong\u003e who need the statute, rules, forms, notifications, circulars and case law in one integrated set\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIn-House Tax, Finance and Legal Departments\u003c\/strong\u003e of corporates managing registrations, returns, ITC, refunds, audits and assessments\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDepartmental Officers, Adjudicating and Appellate Authorities\u003c\/strong\u003e, and members and staff of the GST Appellate Tribunal\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSenior Students and CA\/CS\/CMA Aspirants\u003c\/strong\u003e, academicians and researchers who want an authoritative, annotated and current GST text\u003c\/li\u003e\n\u003cli\u003eAnyone who requires a dependable, amendment-tracked statutory reference rather than a stand-alone bare act\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 27\u003csup\u003eth\u003c\/sup\u003e Edition, amended by the Finance Act 2026 and updated till 15\u003csup\u003eth\u003c\/sup\u003e May 2026. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eSection-Wise Annotation Built into Footnotes\u003c\/strong\u003e] Each section of the CGST\/IGST\/UTGST Acts carries annotations identifying the relevant Rules and Forms, the relevant Notifications, the date of enforcement of the provision, and the allied laws referred to—turning every section into a self-contained working unit\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eFull Amendment Trail at the Provision Level\u003c\/strong\u003e] Substitutions, insertions and omissions are footnoted with the enabling Finance Act\/Amendment Act, the effective date (including retrospective effect), and the notification that actually enforced the change—so the reader can see not just the current law but how and when it got there\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eGST Forms with \u003c\/strong\u003e\u003cstrong\u003e'Action Points\u003c\/strong\u003e\u003cstrong\u003e'\u003c\/strong\u003e] Forms are introduced with a boxed Action Points panel that states the purpose of the form, the governing rule, the responsible person, the timeline, and the required contents—bridging the prescribed form and its practical use\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eNotifications Presented with their Complete Amendment Chain\u003c\/strong\u003e] In Volume 2, each notification is reproduced with the full sequence of amending notifications and corrigenda, and is tied to the section of the Act it relates to\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTwin Keys to the Case Digest\u003c\/strong\u003e] The Digest of Landmark Rulings is navigable through both a section-wise key and an alphabetical key to Supreme Court and High Court decisions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDetailed Subject Indexes and Arrangement of Sections\u003c\/strong\u003e] Each statute carries an Arrangement of Sections and a subject index; the rules carry a granular subject index that maps concepts to specific rules and forms\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eA Conceptual GST Law Guide\u003c\/strong\u003e] It is followed by the complete annotated statute, the full rule-book, the forms, and the departmental and judicial material—organised for both sequential study and quick lookup\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCurrency and Editorial Reliability\u003c\/strong\u003e] Amended for the Finance Act 2026 and updated to 15\u003csup\u003eth\u003c\/sup\u003e May 2026, maintained to Taxmann's editorial standards\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Manual spans statutory law, procedural rules, departmental clarifications, and judicial interpretations:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eGST Law Guide\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA conceptual guide of 28 chapters (preceded by a list of GST acronyms), covering: the taxable event in GST; value of taxable supply; input tax credit; place of supply (domestic, and in the case of exports\/imports); exports and imports; time of supply; reverse charge; exemptions by notification; concessions to small enterprises; important taxable services; government-related activities; basic procedures; tax invoices, credit and debit notes; the e-way bill; payment of tax in cash and through ITC; returns; assessment and audit; demands and recovery; refunds; powers of officers, offences and penalties; appeal and revision; prosecution and compounding; electronic commerce; miscellaneous issues; special provisions relating to tobacco products; and the constitutional background of GST\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAnnotated GST Acts\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe complete annotated text of the CGST Act 2017, IGST Act 2017, UTGST Act 2017 and the GST (Compensation to States) Act 2017, each with an Arrangement of Sections and subject index\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eOrders, Validation \u0026amp; Allied-Law Provisions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe associated Removal of Difficulties Orders (2018–2020), the Validation Provisions, and the text of allied-Act provisions referred to within the statutes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGST Rules\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe full body of GST Rules—CGST Rules, IGST Rules, GST Compensation Cess Rules, the Period of Levy and Collection of Cess Rules (2022), the UTGST Rules for the various Union Territories, the GST Appellate Tribunal Rules (appointment\/conditions of service 2023; procedure 2025), related tribunal-reform provisions, and the GST Settlement of Funds Rules (2026)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGST Forms with Action Points\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGST Forms, each presented with Action Points\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eNotifications\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe consolidated set of Notifications issued under the CGST, IGST and UTGST Acts—including CGST\/IGST (Rate) Notifications and legacy Service Tax and Central Excise (N.T.) notifications—each with its amendment history\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDigest of Landmark Rulings\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA digest of rulings of the Supreme Court and High Courts, with section-wise and alphabetical keys\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCBIC's FAQs\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe CBIC's FAQs, preceded by a list of FAQs\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCirculars \u0026amp; Clarifications\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCirculars and Clarifications issued by the department\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eConstitutional Provisions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe provisions underpinning GST—the Constitution (One Hundred and First Amendment) Act 2016, the relevant provisions of the Constitution of India, and the dates of enforcement of the 101\u003csup\u003est\u003c\/sup\u003e Amendment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eConsolidated Lists\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA consolidated List of Notifications and List of Circulars \u0026amp; Clarifications for the set\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe set is arranged into eleven Divisions across the two volumes, deliberately moving from explanation, to statute, to subordinate law and forms, to departmental and judicial material, to constitutional foundations:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 1\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDivision One | GST Law Guide — A comprehensive 28-chapter conceptual guide to the entire GST law, opening with a list of GST acronyms\u003c\/li\u003e\n\u003cli\u003eDivision Two | CGST Act 2017 — Arrangement of Sections and annotated text, the CGST Removal of Difficulties Orders (2018–2020), notifications enforcing the Act and its amendments, text of allied-Act provisions, validation provisions and subject index\u003c\/li\u003e\n\u003cli\u003eDivision Three | IGST Act 2017 — Arrangement of Sections, annotated text, enforcing notifications, validation provisions and subject index\u003c\/li\u003e\n\u003cli\u003eDivision Four | UTGST Act 2017 — Arrangement of Sections, annotated text, Removal of Difficulties Orders, enforcing notifications, validation provisions and subject index\u003c\/li\u003e\n\u003cli\u003eDivision Five | GST (Compensation to States) Act 2017 — Arrangement of Sections, text, enforcing notifications and subject index\u003c\/li\u003e\n\u003cli\u003eDivision Six | GST Rules and Forms — The CGST, IGST and Compensation Cess Rules, the Period of Levy and Collection of Cess Rules (2022), the UTGST Rules for the Union Territories, the GST Appellate Tribunal Rules and allied tribunal provisions, the GST Settlement of Funds Rules (2026), and the GST Forms with Action Points, supported by a detailed subject index\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 2\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDivision Seven | Notifications — CGST, IGST and UTGST notifications (including Rate notifications and legacy Service Tax\/Central Excise (N.T.) notifications), each with its amendment chain\u003c\/li\u003e\n\u003cli\u003eDivision Eight | Case Laws Digest — A digest of landmark Supreme Court and High Court rulings, with a Section Key and an Alphabetical Key\u003c\/li\u003e\n\u003cli\u003eDivision Nine | CBIC's FAQs — The department's FAQs, with a list of FAQs\u003c\/li\u003e\n\u003cli\u003eDivision Ten | Circulars and Clarifications — Consolidated circulars and clarifications\u003c\/li\u003e\n\u003cli\u003eDivision Eleven | Constitutional Provisions — The Constitution (101\u003csup\u003est\u003c\/sup\u003e Amendment) Act 2016, relevant constitutional provisions, and their dates of enforcement\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eEach volume carries its own contents and indices; Volume 2 additionally consolidates the List of Notifications and the List of Circulars \u0026amp; Clarifications for the whole set, while Volume 1 holds the full GST Law Guide and the complete statutory and rule material that Volume 2 cross-references\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":42000625631313,"sku":"9789371260534","price":3133.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_4401edd8-3caa-4fc1-a828-04c5fcc52cf1.jpg?v=1780386613","url":"https:\/\/buytestseries.in\/products\/gst-manual-with-gst-law-guide-digest-of-landmark-rulings-set-of-2-volumes-books-by-taxmann","provider":"BuyTestSeries.in","version":"1.0","type":"link"}