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If you are curious about how GST is going to change your life (believe me when I say this - it will), then this book is for you. You may experience a hiccup or two while the new method takes shape but in the end it will catapult India to that of a developed country.Many new companies will be formed to take advantage of the Data that GSTN can provide. To every new entrepreneur, this book is for you. These are jobs that are yet to be defined - and therefore you can have a head start.GST can be a game changer - being a single tax collector which will allow goods to move seamlessly across states, languages and reach the destination in a time that is a fraction of what it is today. What was even more impressive is the stated goal of the Cyber backbone that runsGST - The Goods and Services Tax Network (GSTN). If designed correctly, GSTN can create thousands of jobs for computer programmers who can build models, analytics, forecasting etc. so that the nation as a whole can weather droughts/ natural calamities etc. easily as all the information will be available on the touch of a button.
About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals
About the Book You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases along with the full text of judgments arranged chronologically and alphabetically. The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess and further divided into 22 chapters. This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 2020. Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Antiprofiteering Authority (NAA) may be referred to in respective separate books.
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