GST Acts and Rules

This publication presents a comprehensive and updated compilation of India?s Goods and Services Tax (GST) legislation, bringing together all principal GST Acts and Rules as applicable across the country. Designed in a bare act format, the book provides the authentic statutory text of GST laws without forms, making it a precise reference for understanding the legal framework governing indirect taxation in India. The 2026 Edition incorporates recent legislative developments, including tribunal-related rules and procedural updates, ensuring alignment with the current GST regime.

Key Features

• Consolidated text of all major GST Acts enacted in 2017 along with subsequent extensions and amendments.
• Inclusion of Central, Integrated, and Union Territory GST Rules for holistic legal reference.
• Updated coverage of GST Appellate Tribunal rules, including appointment, service conditions, and procedural rules.
• Excludes statutory forms, as all forms are available digitally on the GST portal for e-filing.
• Presented in a clean bare act format suitable for citation, reference, and compliance use.
• Updated up to the 2026 Edition, reflecting the latest rules on cess levy and fund settlement.

This book is primarily intended for tax professionals, chartered accountants, company secretaries, advocates, law students, tax consultants, and GST practitioners who require an authoritative and up-to-date statutory reference. It is also useful for businesses, compliance officers, and government officials involved in GST implementation and administration, offering clarity on the legal provisions without interpretative commentary.

Chapter 1      Central Goods and Services Tax Act, 2017                      

Chapter 2      Integrated Goods and Services Tax Act, 2017                

Chapter 3      Union Territory Goods and Services Tax Act, 2017       

Chapter 4      Goods and Services Tax (Compensation to States) Act, 2017  

Chapter 5      Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017      

Chapter 6      Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 

Chapter 7      Central Goods and Services Tax Rules, 2017                 

Chapter 8      Integrated Goods and Services Tax Rules, 2017            

Chapter 9      Goods and Services Tax Compensation Cess Rules, 2017       

Chapter 10    Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023                          

Chapter 11    Goods and Services Tax Settlement of Funds Rules, 2017       

Chapter 12    Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022         

Chapter 13    Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025