GST Law & Practice

GST Law & Practice—A Compendium of CGST/IGST Acts along with Relevant Rules/Circulars/Notifications & Case Laws is a single-volume, provision-centric compendium of the Goods and Services Tax law in India. It is designed not as a bare-act reprint but as a working reference in which every operative section of the CGST and IGST Acts is read together with the delegated legislation, administrative clarifications, and judicial precedent that give it meaning. Each section is immediately followed by the relevant rules, a gist of applicable notifications and circulars, and a curated digest of case law, so that the reader can move from statute to interpretation on the same page.

The 8^th Edition incorporates all amendments brought in by the Finance Act 2026 and reflects the regulatory and judicial developments up to the date of publication.

The book is intended as a daily-use reference for professionals and institutions engaged with GST:

• Chartered Accountants, Cost Accountants, Company Secretaries, and Advocates practising in GST advisory, compliance, audit, and litigation
• In-House Indirect-Tax Teams of Corporates, Multinationals and PSUs—GST heads, indirect-tax controllers, finance and commercial managers
• Officers of the Central and State GST administrations, DGGI, and CBIC
• Members and Counsel appearing before Adjudicating Authorities, Appellate Authorities, the GST Appellate Tribunal, High Courts, and the Supreme Court
• Academicians, Researchers, and Candidates preparing for the CA, CS, CMA, LL.B., and LL.M. examinations where GST is a core paper