GST & Indirect Taxes Demystified

This edition of GST & Indirect Taxes Demystified, updated to incorporate the latest judicial pronouncements and legislative developments, serves as a comprehensive and authoritative reference for professionals, academicians, and students in the fields of indirect taxation and GST law.

The book presents the law with analytical clarity, combining statutory provisions with a detailed study of judgments from the Supreme Court, High Courts, Tribunals, and even relevant decisions from the European Court of Justice. It is designed to bridge the gap between theory and practice, making it an indispensable tool for litigation strategy, compliance, and academic research.

The content spans the full scope of GST and indirect tax jurisprudence, including:

• Comprehensive analysis of GST provisions with cross-references to older indirect tax laws

• Interpretation principles as applied by courts in indirect tax cases

• Case studies and summaries of landmark judgments with practical implications

• Comparative insights from the European Court of Justice to provide global context

• Detailed commentary on procedural aspects, including assessments, adjudication, and appeals

• Coverage of constitutional provisions impacting GST and indirect taxes

• Discussions on classification, valuation, and place of supply issues

• Examination of anti-profiteering provisions and their judicial treatment

• Analysis of taxability in cross-border transactions and import/export cases

• Guidance on compliance, penalty provisions, and dispute resolution

This edition is particularly suitable for:

• Advocates and litigators specializing in indirect tax and GST matters

• Chartered accountants, cost accountants, and tax consultants involved in advisory and compliance work

• Corporate in-house counsel and finance teams dealing with tax litigation

• Academicians and law students focusing on tax law and judicial interpretation

• Policy researchers studying the evolution of indirect tax jurisprudence

Whether used for case preparation, compliance advisory, or academic study, this edition offers a balanced blend of statutory law and judicial exposition, making it a reliable and practical guide to navigating GST and indirect taxes in India.