Library Catalogue
The law of goods and services tax : a comprehensive commentary with the CGSAT (Amendment) Act, 2023, IGST (Amendment) Act 2023 & a chapter on casinos, race courses and online gaming /
Viraraghavan, Ramakrishnan
The law of goods and services tax : a comprehensive commentary with the CGSAT (Amendment) Act, 2023, IGST (Amendment) Act 2023 & a chapter on casinos, race courses and online gaming / Ramakrishnan Viraraghavan. - lxvii, 903 pages 24 CM
Part I - Introduction -
Part II - The central goods anf services tax act, 2017 -
Part III - The integrated goods and services tax act, 2017 -
Part IV - The goods and services tax (compensation to state) -
Part V - Classification of goods and services -
Part VI - Casinos, race courses and online gaming.
This book is a detailed section-wise internet age commentary on the CGST Act, IGST Act and GST (Compensation to States) Act. It is the only commentary on the subject written by a Senior Advocate practising at the Supreme Court distilling his vast experience of nearly four decades of litigation practice. The book is designed to give quick answers to busy GST adjudicators and GST practitioners without wading through judgements and circulars. The book does not contain copious extracts of judgements and circulars. Instead, it provides a focused and penetrative commentary based on judgements of the courts and rulings of advance ruling authorities. The relevant pages and paragraphs of the relevant judgements and circulars are referred only in the footnotes. Vexed issues of classification are dealt in a separate chapter with goods and services arranged alphabetically under their common names. The commentary guides the reader on issues not yet decided by the Supreme Court or the High Courts. The book incorporates the amendments made by the Finance Act, 2023, the CGST (Amendment) Act, 2023 and the IGST (Amendment) Act 2023. Taxation of supplies in casinos, racecourses and online gaming has been addressed in separate chapter. Relevant decisions reported in GSTR up to 31 July 2023 have been added in the book.
9789395764537 (hardback)
Library of Congress -- New Delhi Overseas Office
2025350192
343.0558 / VIR
The law of goods and services tax : a comprehensive commentary with the CGSAT (Amendment) Act, 2023, IGST (Amendment) Act 2023 & a chapter on casinos, race courses and online gaming / Ramakrishnan Viraraghavan. - lxvii, 903 pages 24 CM
Part I - Introduction -
Part II - The central goods anf services tax act, 2017 -
Part III - The integrated goods and services tax act, 2017 -
Part IV - The goods and services tax (compensation to state) -
Part V - Classification of goods and services -
Part VI - Casinos, race courses and online gaming.
This book is a detailed section-wise internet age commentary on the CGST Act, IGST Act and GST (Compensation to States) Act. It is the only commentary on the subject written by a Senior Advocate practising at the Supreme Court distilling his vast experience of nearly four decades of litigation practice. The book is designed to give quick answers to busy GST adjudicators and GST practitioners without wading through judgements and circulars. The book does not contain copious extracts of judgements and circulars. Instead, it provides a focused and penetrative commentary based on judgements of the courts and rulings of advance ruling authorities. The relevant pages and paragraphs of the relevant judgements and circulars are referred only in the footnotes. Vexed issues of classification are dealt in a separate chapter with goods and services arranged alphabetically under their common names. The commentary guides the reader on issues not yet decided by the Supreme Court or the High Courts. The book incorporates the amendments made by the Finance Act, 2023, the CGST (Amendment) Act, 2023 and the IGST (Amendment) Act 2023. Taxation of supplies in casinos, racecourses and online gaming has been addressed in separate chapter. Relevant decisions reported in GSTR up to 31 July 2023 have been added in the book.
9789395764537 (hardback)
Library of Congress -- New Delhi Overseas Office
2025350192
343.0558 / VIR