The Law of Goods and Services Tax: A Comprehensive Commentary

The Law of Goods and Services Tax: A Comprehensive Commentary is a detailed section-wise internet-age commentary on the CGST Act, IGST Act and GST (Compensation to States) Act.

• The first commentary on GST was written by a Senior Advocate practicing at the Supreme Court distilling his vast experience of nearly four decades of litigation practice.
• Designed to give quick answers to busy GST adjudicators and GST practitioners without wading through judgements and circulars.
• A focused and penetrative commentary based on judgements of the courts and rulings of advanced ruling authorities. The relevant pages and paragraphs of the relevant judgements and circulars are referred to only in the footnotes.
• Vexed issues of classification are dealt with in a separate chapter with goods and services arranged alphabetically under their common names. The commentary guides the reader on issues not yet decided by the Supreme Court or the High Courts.
• The book incorporates the amendments made by the Finance Act, 2023, the CGST (Amendment) Act, 2023 and the IGST (Amendment) Act 2023. Taxation of supplies in casinos, racecourses and online gaming has been addressed in a separate chapter. Relevant decisions reported in GSTR up to 31 July 2023 have been added to the book.

About the Author -

Ramakrishnan Viraraghavan is a Barrister and Senior Advocate based in New Delhi, practicing at the Supreme Court of India. He is a tenant in Chambers at 33 Bedford Row and has rights of audience before the Royal Courts of Justice in England and Wales. He has nearly four decades of experience in taxation and commercial litigation. He has appeared before almost every tier of taxation authorities from the Commissioner to the Supreme Court of India, at various stages of his career.