Interpretation of GST Provisions Including GST Act and Rules

Key Features:

• Complete verbatim coverage of CGST, IGST, UTGST, and Compensation Cess Acts along with all relevant Rules and Forms.
• Insightful interpretation of each provision, contextualizing it within legal and procedural frameworks.
• Section-by-section summaries of Supreme Court, High Court, and GSTAT tribunal judgments up to mid-2025.
• Detailed annotation and practical guidance on the newly notified GST Appellate Tribunal (Procedure) Rules, 2025.
• Arranged with Acts first followed by Rules, Forms, Judicial Pronouncements and Tribunal Rules for systematic study.