Goods And Services Tax: Law & Practice

By Dr. Sanjiv Agarwal along with CA Sanjeev Malhotra

GOODS AND SERVICE TAX : LAW & PRACTICE  is authored by Dr. Sanjiv Agarwal along with CA Sanjeev Malhotra . This book is updated upto 10th April, 2017. The Book is the latest one authored by Dr. Sanjiv Agarwal.


The Book contains seven Chapters covering the concept of GST and entire gamut of Goods and Services Tax law. The introductory Chapter on Overview of GST encompasses the taxation background, need for GST, GST models, GSTN, advantages and objectives of GST, rates of GST etc. There is a separate Chapter on the Constitution (101 st Amendment) Act, 2016 wherein Constitutional Amendments leading to GST have been discussed. The four enactments, viz, CGST Act, IGST Act, UTGST Act and GST (Compensation to States) Act have been discussed in detail with section-wise commentary/authors interpretation in short and crisp manner. The emphasis is on highlighting the provision itself and its intricacies.


There are three separate Chapters explaining the nuances of statutory provisions of CGST Act, IGST Act and UTGST Act. For the sake of convenience, Author's comments find place alongwith the statutory provisions. Though State GST statutes have not been enacted, yet there is a Chapter dedicated to SGST.


 Part –II of the Book contains text of Constitution (101 st Amendment) Act, 2016, GST  (Compensation to States for Loss of Revenue) Act, 2017, GST migration guidelines and GST Rules as released by GST Council on 31 st March, 2017.


There are other two books recently authored  by Dr Sanjiv Agarwal and are available in market / or can be procured form Amazon online,  viz.

(1)  A Complete Guide to GST  - Ready reckoner in Question  & Answer  Format.

(2)  Goods & Services Tax (Law, Concepts & Impact Analysis of Select Industries)