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Central Sales Tax Laws

Central Sales Tax Laws

Author : K Chaturvedi

ISBN : 9789351437307

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Foreword by Shri Arun Jaitley (Minister of Finance and Corporate Affairs) Fully updated commentary on 4 GST Bills as passed by Lok Sabha on 29th March 217 • The Central Goods and Services Tax Bill, 217 • The Integrated Goods and Services Tax Bill, 217 • The Union Territory Goods and Services Tax Bill, 217 • The Goods and Services Tax (Compensation to States) Bill, 217 Key Features:- • Provides comprehensive introduction to the GST Framework • Examines at length CGST/IGST/UTGST Bills, 217 as passed by Lok Sabha on March 29, 217 • Analyses Constitutional (one hundred and First) Amendment Act, 216 • Discusses levy & collection provisions under GST framework in detail • Elucidates scope of supply, time of supply and place of supply • Discusses valuation principles and flow of seamless credits • Highlights transition provisions • Accentuates judicial pronouncements which will remain valid in the GST framework • Probes into the diverse impacts on variegated sectors

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