Commercial’s Concise Commentary on GST – 5th Edition 2026 (Set of 2 Volumes)
Author
V. Raghuraman, Senior Advocate
Publisher
Commercial Law Publishers (India) Pvt. Ltd.
Edition
5th Edition – Set of 2 Volumes
Year
2026
Why Choose This Book?
A substantial professional reference on Goods and Services Tax in India, written by V. Raghuraman, a designated Senior Advocate with extensive experience in taxation and foreign exchange matters. The two-volume commentary examines GST from both statutory and practical perspectives, making it useful when a provision needs interpretation rather than merely reproduction. It is particularly suited to advocates, Chartered Accountants, tax practitioners, Company Secretaries, corporate tax teams, GST officers, consultants, academicians and researchers. The 5th Edition provides an updated reference for professional GST practice, advisory work, compliance and litigation.
About the Book
Commercial’s Concise Commentary on GST is a comprehensive two-volume commentary on the Indian GST framework. The work covers the constitutional and legislative foundations of GST, interpretation of taxing statutes, supply and levy, place and time of supply, imports and exports, classification, valuation, composition levy and exemptions. The second volume covers Input Tax Credit, registration, invoices, returns, refunds, assessment, audit, inspection, search and seizure, demands, recovery, appeals, offences, penalties, prosecution, advance rulings and other procedural matters. The 5th Edition is authored by V. Raghuraman, Senior Advocate, and carries a foreword by Justice S.R. Krishna Kumar, Judge, High Court of Karnataka.
Related Subjects
GST & Indirect Taxation
GST Act, Rules & Procedures
Input Tax Credit & GST Compliance
GST Litigation, Appeals & Adjudication
Taxation Law & Practice
Website Hashtags
#GST #GSTLaw #GoodsAndServicesTax #GSTCommentary #IndirectTaxation #GSTCompliance #InputTaxCredit #GSTLitigation #GSTPractitioners #TaxationLaw #VijayRaghuraman #VRaghuraman #CommercialLawPublishers #9788199729674
Shipping Note
In order to receive free shipping, use the shipping code 'FREESHIP' during checkout.
Free Shipping in India – shipping via registered parcel.
Caveat Legalis
GST legislation, rules, notifications, circulars, departmental practice and judicial decisions are subject to change. Readers should verify the current statutory provisions and applicable notifications, circulars and judicial decisions before relying on the commentary for professional advice, compliance or litigation.
100% Swadeshi
Make M&J Services your first choice, every purchase supports Indian publishers, Indian authors, and the Swadeshi spirit.