Taxmann's GST & Allied Laws book by A Jatin Christopher

This book presents a comprehensive commentary examining the practical interplay between the Goods and Services Tax (GST) and the vast array of laws surrounding it. This work goes beyond a simple restatement of statutes by delving into how allied laws—ranging from the Contract Act, Sale of Goods Act, Transfer of Property Act, Income-tax Act, Customs Act, to Real Estate (Regulation and Development) Act, and many more—impact and clarify GST's application and interpretation. It is designed to address the day-to-day questions and controversies in GST practice; it highlights how each allied law can influence the outcome of a GST dispute or compliance position. It highlights how facts asserted under one law can become decisive when tested under GST or vice versa. With updated legislative references and notable judicial precedents, this commentary acts as a road map for professionals, businesses, and students seeking a structured, in-depth analysis.

This book is intended for the following audience:

• GST Practitioners & Tax Professionals – Seeking clarity on the nuanced interactions between GST and allied laws
• Chartered Accountants, Cost Accountants & Company Secretaries – Needing an authoritative guide to advise clients and manage compliance across multiple statutory obligations
• Legal Professionals & In-house Counsel – Navigating litigation and advisory mandates involving multiple pieces of legislation that intersect with GST
• Senior Management & Business Owners – Desiring a dependable resource to make informed strategic decisions about taxation, contracts, and commercial arrangements
• Students & Academics – Aiming to get an integrated understanding of GST principles framed by the foundational concepts of allied laws

The Present Publication is the 3^rd Edition | 2025 and has been amended upto February 2025. This book is authored by CA. A Jatin Christopher with the following noteworthy features:

• [Comprehensive Commentary] Explains how allied laws form the legal backdrop for GST, shedding light on how contractual, property and other statutory constructs play a direct role in determining GST liability
• [Practical Insights] Illustrates practical scenarios where positions under allied laws (like the nature of contracts, property transfers, or partnership structures) have direct implications on GST classification, valuation, and eligibility for credit
• [Latest Amendments] Updated to reflect amendments and case laws in force up to February 2025, ensuring readers have the most current guidance
• [Interpretational Focus] Clarifies interpretative challenges through the prism of established judicial doctrines and statutory definitions, from 'Legal Fictions' to the 'Golden Rule of Interpretation'
• [Illustrative Examples] Offers conceptual clarity with examples addressing common and complex transactions, from barter and joint development to sub-licensing and digital intermediary services
• [User-friendly Structure] Organised by allied legislations, making it easy to navigate specific issues—whether it's about agency under the Contract Act or the sale of immovable property under the Transfer of Property Act

The coverage of the book is as follows:

• Background
• Discusses the historical context leading to GST and the conceptual necessity of referring to allied laws to understand GST's scope fully
• Contract Act
• It covers the formation of contracts, consideration vs. compensation, privity, breach, indemnity, bailment, and agency, and how these fundamentals intertwine with GST's 'supply' and 'consideration' concepts
• Sale of Goods Act
• Examines the core principles of sale, the passing of title, deemed sales, and how they relate to 'goods' in GST law
• Transfer of Property & Registration Acts
• Discusses immovable property, leases, assignments, gifts, mortgages, and the nuances of registration, clarifying why certain immovable property transactions fall outside GST while others do not
• Income-tax Act
• Highlights the significance of concepts like Permanent Establishment, attribution of income, TDS obligations, and their interplay with GST valuations and cross-border transactions
• Customs & Special Economic Zones
• Addresses how imports and exports are treated under GST, bridging the gap between Customs duties and IGST and the special regime for SEZ developers/units
• Real Estate (Regulation and Development) Act (RERA)
• Explains how RERA requirements—like project registration, standard form agreements, and 'land into plots'—impact the classification of real estate supply under GST
• Banking, Insurance, & Gaming Laws
• Simplifies how specialised activities—such as banking operations, insurance claims, or online gaming—need to be assessed under the umbrella of GST
• Criminal Laws & Evidence
• Emphasises that investigations, the burden of proof, and the rules of evidence can shape or decide the outcome of GST disputes

The structure of the book is as follows:

• Each chapter starts by explaining the relevance of a particular allied law to GST, setting the stage for a detailed discussion
• The commentary then breaks down core principles (e.g., capacity to contract, concept of 'goods,' or creation of an interest in immovable property)
• The narrative integrates statutory definitions and case law to illustrate how legislative provisions or judicial decisions have developed or impacted GST
• The concluding portions of each chapter often provide practice notes, references to relevant circulars, and disclaimers that guide how these legal concepts can be applied
• Numerous cross-references throughout the text point the reader to other chapters or authoritative sources for deeper exploration