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Goods and services tax : constitutional law and policy / Tarun Jain

By: Publication details: Lucknow : Eastern Book Co., 2018.Description: XL, 693 p. ; 22 cmISBN:
  • 9789387487673 (hbk)
Subject(s): DDC classification:
  • 343.0558 JAI
Contents:
Overview: The present comprehensive treatise on the biggest ever tax-reform in India, the Goods and Services Tax, throws light upon how GST has made a major impact on constitutional, legal and financial spheres. The GST Act, to say the least, has the potential to effect the consumption pattern of each and every individual in the country. The book is divided into 4 sections. Section I: The book starts with an analysis and discussion of the intent and thought process that went into the framing of this mega law – the foundation and background that will help in the interpretation and understanding of the various provisions of the GST law. Section II: Deals, in detail, with the provisions of the Constitution Amendment Act, the discussions and developments that took place in Parliament, and the various relevant constitutional and statutory provisions. Section III: Provides an analysis of the various legal, economic concepts upon which the GST law is based. Section IV: Contains documents related to the Constitution Amendment Act for future reference.
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Holdings
Item type Current library Shelving location Call number Materials specified Status Notes Date due Barcode
BOOKs . General Stacks 343.0558 JAI - 2 (Browse shelf(Opens below)) HB Available Recommended by Dr. Ashrita Prasad Kotha 39326
BOOKs . General Stacks 343.0558 JAI - 3 (Browse shelf(Opens below)) HB Available Recommended by Dr. Ashrita Prasad Kotha 39327
BOOKs . 343.0558 JAI (Browse shelf(Opens below)) HB Checked out 04.06.2026 37387

Overview:
The present comprehensive treatise on the biggest ever tax-reform in India, the Goods and Services Tax, throws light upon how GST has made a major impact on constitutional, legal and financial spheres. The GST Act, to say the least, has the potential to effect the consumption pattern of each and every individual in the country.

The book is divided into 4 sections.

Section I: The book starts with an analysis and discussion of the intent and thought process that went into the framing of this mega law – the foundation and background that will help in the interpretation and understanding of the various provisions of the GST law.

Section II: Deals, in detail, with the provisions of the Constitution Amendment Act, the discussions and developments that took place in Parliament, and the various relevant constitutional and statutory provisions.

Section III: Provides an analysis of the various legal, economic concepts upon which the GST law is based.

Section IV: Contains documents related to the Constitution Amendment Act for future reference.

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