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India@75 and GST@5 in 2 volumes

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Original price Rs. 2,995.00
Current price Rs. 2,005.00

Author: Abhishek A Rastogi

Edition: November 2022

Expected Dispatch Date: 15th November 2022

Simplicity is the key behind any law which has a vast outreach and mass implications.
Economists had historically criticized the architectural design of taxation systems
deeming the legislations as insufferably complicated and unintelligible. Their derisive
predicament is that if left un-simplified, taxation complexities would turn half of the
population into tax lawyers or tax accountants, thus subverting the responsive balance
of socio-economic roles. While the COVID-19 pandemic may have thrown several
challenges to unsettle GST, the GST Council has worked in full spirit even during
these tough moments.

This book intends to do precisely that in remembrance and spirit of
Shri Arun Jaitley who had taken a very keen interest in the previous editions of this
commentary. Each word of this book has been carefully placed to successfully
counsel the readers through the nuances of the GST framework in a simple and lucid
manner. This book also gives an insight into the broad contours of the GST. The book
elaborates on various writ petitions which have been argued during these initial years
of GST implementation. The intent of this consolidation is to assist the readers in
learning GST nuances and analyse the provisions.



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