Description
Taxmann Publications GST Law & Practice 2nd Edition 2021 by Arpit Haldia and Mohd. Salim
Taxmann's GST Law & Practice is a unique/concise book on the GST Laws (i.e., Statutory Portion & Case Laws). Coverage of the book is as follows:
Central Goods and Services Tax Act 2017 (CGST)
Integrated Goods and Services Tax Act 2017 (SGST)
Goods and Services Tax (Compensation to States) Act 2017
Classification of Goods & Services
What sets it apart is the 'unique way of presenting' the compendium of 'updated, amended & annotated' text of the CGST & SGST 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
This book also includes Case Laws on the classification of goods & services under the GST regime in a separate division.
The Present Publication is the 2nd Edition, amended up to July 2021, authored by CA (Dr.) Arpit Haldia & CA Mohd. Salim, with the following noteworthy features:
[Taxmann's series of Bestseller Books] on GST Laws
[Follows the six-sigma approach] to achieve the benchmark of 'zero error.'
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 Order
Text of Provisions of Allied Acts referred to in Central Goods & Services Tax Act, 2017
Subject Index
Integrated Goods & Services Tax Act 2017
Arrangement of Sections
Arrangement of Rules
Text of the Integrated Goods & Services Tax Act, 2017
Subject Index
Goods and Services Tax (Compensation to States) Act 2017
Arrangement of Sections
Text of the Goods and Services Tax (Compensation to States) Act, 2017
Subject Index
Classification of Goods & Services
Classification of Goods
Classifications of Services
About the author
Arpit Haldia
CA (Dr.) Arpit Haldia is in Practice since 2002. He has handled areas relating to Direct Tax, VAT and Audit assignments and possesses special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.
He had been awarded Ph.D. in “Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax”. He has made an in-depth study on the subject of Goods and Service Tax. His articles on VAT, GST and direct tax have been published on various websites and published in local journals and newspapers.
He has been a regular speaker in Seminar, Conferences and study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.
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.