Indirect Taxes: GST & Other Indirect Taxes

Jaya Vasudevan's Indirect Taxes (GST & Other Indirect Taxes) is a comprehensive guide to indirect tax law in general and GST in particular with special emphasis on the legislative shift from origin based system of taxation to destination based system.

The first of its kind work, it elucidates the various concepts under indirect tax law, covering from customs law to goods and services tax law with the help of critical analysis of the Supreme Court, High Courts and Tribunal decisions.

The author throws light on the provisions of GST in relation to manufacture and consumption. The book elaborately depicts the scenario that brought together taxation of goods and services under a uniform levy system with a detailed account of the Constitutional amendment leading to the introduction of GST, its promises, reforms and opportunities.

Written in a lucid and easy to understand style, the book provides complete clarity and understanding of the subject. The vivid explanation of the existing laws and the newly introduced GST law makes it a ready referencer for the integrated tax in an all inclusive manner.

Key Features:

• Covers the syllabus of LL.B. on Indirect Taxes.
• Topic wise discussions on all topics related to GST.
• Fully updated with latest legislative and case law developments.
• Discusses under one roof Indirect taxation and case law developments.

This book will be immensely useful to tax professionals, entrepreneurs, managers, academicians, judges, lawyers, law students and those appearing for competitive examinations for C.A and C.S.

Review

Overall, the framework of the book is good.

- C. Ramesh Kumar, OSA (Academics)

Table of Cases
1. Concept of Indirect Taxation and GST
2. GST on Manufacture and Consumption
3. Customs Law
4. Tax on Services
5. GST and Sale of Goods
6. Transitional Provisions