Goods and Services Tax: Law and Practice (eBook Version)

About the Author:

Milind Kumar is a renowned M Sc gold medallist, a qualified solicitor in England and Wales, a graduate from CLC, Delhi University. He has a 17 years vast experience in commercial, tax, constitutional, civil and criminal litigation.The author is practising as an Advocate on Record in the Supreme Court of India.

Coverage:

Milind Kumar?s Goods and Services Tax: Law and Practice is a crisp introduction on the implementation of GST which heralded a simplified indirect taxation regime in the country. This book gives an overview of the road to GST and the pre-GST era explaining why the change was needed. This follows a chapter on the constitutional amendment which brought the law into force.

The author has compared the GST regime of India with the rest of the?world. Chapters on understanding GST and GST slab rates have been included. GST Council, GSTN, DGGSTI, GSPs have their own dedicated chapters. The various sections and their corresponding rules have been discussed together in this book.

The notable features of this book are:

• Short, accessible chapters so that you can navigate through the book with ease.
• Fully updated with latest legislative and case law developments.
• Relevant and interesting facts and information are provided in each chapter.
• Includes? a? companion? web? resource? EBC? ExplorerTM (www.ebcexplorer.com), providing access to important statutes related? to? GST,? indicated? by? Book? ResourcesTM? icon.

This book will be useful to entrepreneurs, managers, students, academicians? as? well as to? judges and lawyers.

1. Road to GST 

2. Indirect Taxation — Pre-GST 

3. Constitution (101st Amendment) Act, 2016 

4. Goods and Services Tax Council (GST Council) 

5. GST Around the World 

6. Understanding GST 

7. GST Rate Slabs and Compensation Cess Rates 

8. Goods and Services Tax Network (GSTN) 

9. Directorate General of Goods and Service Tax Intelligence (DGGSTI) 

10. GST Suvidha Providers (GSPs)/GST Seva Kendra

11. Central Goods and Services Tax Act, 2017 

12. E-way Rules 

13. Integrated Goods and Services Tax Act, 2017 

14. Union Territory Goods and Services Tax Act, 2017 

15. Goods and Services Tax (Compensation to States) Act, 2017 

Subject Index