The book deals with the concept of GST, taxation in ancient India, evolution of indirect tax in post-independence India to GST, Constitutional Scheme of taxation, recommendations of various tax reform committees regarding indirect taxes, tax philosophy of Mahabharatha and Arthasastra, a birds eye view of GST worldwide, CGST Act, IGST Act and SGST Act. Around 30 court cases on GST law are discussed apart from other relevant case law on the principles of taxation. Simple and lucid presentation of the topic facilitating hassle free, arm chair reading experience even to persons who are not familiar with tax laws. Extremely helpful to students of commerce, law, management, CA, CS ICWA and taxation. A hand book for tax practitioners, tax consultants and accountants.
