The present comprehensive treatise on the biggest ever tax-reform in India, the Goods and Services Tax, throws light upon how GST has made a major impact on constitutional, legal and financial spheres. The GST Act, to say the least, has the potential to effect the consumption pattern of each and every individual in the country.

The book is divided into 4 sections.

Section I: The book starts with an analysis and discussion of the intent and thought process that went into the framing of this mega law – the foundation and background that will help in the interpretation and understanding of the various provisions of the GST law.

Section II: Deals, in detail, with the provisions of the Constitution Amendment Act, the discussions and developments that took place in Parliament, and the various relevant constitutional and statutory provisions.

Section III: Provides an analysis of the various legal, economic concepts upon which the GST law is based.

Section IV: Contains documents related to the Constitution Amendment Act for future reference.