GST Acts Along with Rules, 2017 (Updated upto 25-09-2025)

This edition of GST Acts along with Rules, updated up to 25-09-2025, serves as an authoritative legal reference on Goods and Services Tax for students, professionals, and practitioners in the fields of law, taxation, finance, and commerce. It presents the complete and updated text of the GST laws as enacted, along with relevant rules and short comments, ensuring clarity and precision for both academic and practical use.

The book incorporates the following:

• The Central Goods and Services Tax Act, 2017 (Act 12 of 2017, dt. 12-4-2017, w.e.f.1-7-2017) [As amended by the Finance Act, 2025 (Act No. 7 of 2025), dt. 29-3-2025, w.e.f. 1-10-2025]
• The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 26 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Integrated Goods and Services Tax Act, 2017 [Act 13 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024]
• The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 27 of 2017, dt. 23-8-2017, w.r.e.f. 8-7-2017)
• The Union Territory Goods and Services Tax Act, 2017 (Act 14 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) [As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024]
• The Goods and Services Tax (Compensation to States) Act, 2017 (Act 15 of 2017, dt. 12-4-2017, w.e.f. 1-7-2017) As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024)
• The Central Goods and Services Tax Rules, 2017 [Noti. No. 3/2017-CT, dt. 19-6-2017] [As amended vide Noti. No. 13/2025-Central Tax, dt. 17-09-2025, w.e.f. 22-09-2025]
• The Integrated Goods and Services Tax Rules, 2017 [Noti. No. 4/2017-Integrated Tax, dt. 28-6-2017, w.e.f. 22-6-2017]
• The Goods and Services Tax Compensation Cess Rules, 2017 [Noti. No. 2/2017-Compensation Cess, dt. 1-7-2017]
• The Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 [Noti. No. 1/2022-Compensation Cess, dt. 24-6-2022]
• The Goods and Services Tax Settlement of Funds Rules, 2017
• The Goods and Services Tax Appellate Tribunal (Appointment & Conditions of Service of President & Members) Rules, 2023, dt. 25-10-2023
• The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 [GSR 256(E), dt. 24-04-2025, w.e.f. 24-04-2025]