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Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.

About the Goods and Services Tax Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date, and comprehensive textbook on GST.

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for govern

About the Goods and Services Tax (G.S.T) Book: • The law stated in the book is as amended upto October, 2022 • Amendments in GST made by the Finance Act, 20

1. Overview of GST, 2. Important Definitions, 3. Supply Under GST, 4. Levy and Collection of Tax, 5. Exemption From GST, 6.Composition Levy, 7. Nature and Place