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Goods and Services Tax: Law and Practice
Author
Milind Kumar
Specifications
  • ISBN 13 : 9789388206761
  • year : 2019
  • language : English
  • binding : Hardbound
Description
Contents: 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. Index. 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. This book introduces GST, as a simple and easy tax with groundbreaking, significant and transparent dimensions. This book incorporates constantly updated and implemented developments of GST laws. It subsumes 17 Central and State taxes and simplified indirect taxation regime that brings transparency and standardisation to students, professionals and learners. The book provides unified market concepts for the businesses both in national and international market.To understand GST in a clear and easy manner, a smooth GST awareness events such as training workshops, seminars, town hall meetings, trade interactions are monitored under the Pradhan Mantri Kaushal Vikas Yojana held for six months of training to around two lakhs of people. Special Features: The book incorporates the laws and rules of GST as on 3 October. Relevant and interesting facts and information on Goods and Services Taxes are provided in each chapter. The book include important chapters on GST Council, GSTN, DGGSTI, GSPs. The concepts of mixed and composite supply, composition scheme, margin scheme, GST practitioners, anti-profiteering, e-way rules, compliance rating are discussed and explained in detail.