Taxmann GST Law & Practice By Arpit Haldia , Mohd. Salim Edition October 2024

Taxmann GST Law & Practice By Arpit Haldia Mohd. Salim

Taxmann GST Law & Practice By Arpit Haldia Mohd. Salim

Description

GST Law & Practice is a unique/concise book on GST Laws (i.e., Statutory Portion & Case Laws). The coverage of the book is as follows:

• Central Goods and Services Tax Act 2017 (CGST)
• Integrated Goods and Services Tax Act 2017 (IGST)
• Goods and Services Tax (Compensation to States) Act 2017
• Classification of Goods & Services

This book is designed to be a reliable, up-to-date reference for professionals, students, and practitioners. What sets it apart is the ‘unique way of presenting’ a compendium of ‘updated, amended & annotated’ text of the CGST, IGST and Compensation Cess Acts along with relevant Rules, Notifications, Forms, Circulars, Clarifications, and Case Laws. In other words, read the Section & get the following:

• Text of the Relevant Rules & Notifications
• The Gist of the Relevant Circulars
• Date of Enforcement of Provisions
• Allied Laws Referred to in the Provision
• Gist of Relevant Case Laws with an easy-to-understand summary

The Present Publication is the 6^th Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. It covers Notifications (issued till 10-10-2024) and CGST (Second Amdt.) Rules, 2024 [dated 8-10-2024]. This book is edited by CA. (Dr) Arpit Halida and CA. Mohd. Salim, with the following noteworthy features:

• [Taxmann’s Leading Bestseller Series] A trusted reference series for in-depth, accurate, and actionable insights into GST laws
• [Six Sigma Quality Approach] A commitment to excellence with an industry-leading, Six Sigma-based ‘zero-error’ standard that ensures reliability and precision on every page

The detailed contents of the book are as follows:

Central Goods & Services Tax Act 2017

• Arrangement of Sections
• Arrangement of Rules
• Text of the Central Goods & Services Tax Act, 2017
• Removal of Difficulties Orders
• Text of Provisions of Allied Acts referred to in Central Goods & Services Tax Act, 2017
• Validation Provisions
• Subject Index

Integrated Goods & Services Tax Act 2017

• Arrangement of Sections
• Arrangement of Rules
• Text of the Integrated Goods & Services Tax Act, 2017
• Validation Provisions
• Subject Index

Goods and Services Tax (Compensation to States) Act 2017

• Arrangement of Sections
• Arrangement of Rules
• Text of the Goods and Services Tax (Compensation to States) Act, 2017
• Subject Index

About the author

Arpit Haldia

Mohd. Salim

The author CA Mohammad Salim graduated in commerce from University of Delhi in the year 1995, and then qualified as a chartered accountant from the Institute of Chartered Accountants of India (‘ICAI’) in the year 1998 securing more than 60% marks. Subsequently, he also completed his graduation in law securing first division.

After qualifying, the author has handled the taxation issues of large infrastructural and financial corporates and is currently managing the taxation function of the largest Non-Banking Financial company in India.

The author is also a member of Indirect Taxes committee of PHD Chamber of Commerce & Industry. He has taken numerous sessions on Indirect Taxes in the seminars organized by ICAI and other professional bodies/universities. He has also taken sessions in the GST programs organized by ICAI for the Departmental officials and certificate course on GST of ICAI.

He has authored more than 50 articles on GST, which have been published in various reputed journals and websites.