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Goods and Services Tax

Laws, concepts & Impact Analysis for Traders
and Service Providers - with CD


CA (Dr.) Sanjiv Agarwal & CA Sanjeev Malhotra



Title of Book


Goods and Services Tax
Laws, concepts & Impact Analysis for Traders and Service Providers with CD




CA (Dr.) Sanjiv Agarwal & CA Sanjeev Malhotra




August, 2017




Bloomsbury, India




Rs. 1995





Yet another classic work from Dr. Sanjiv Agarwal and CA Sanjeev Malhotra analyzing the GST provisions in a comprehensive, analytical and crisp manner with suitable examples divided into three parts.

This Book is divided into three parts. Part A is spread over 22 Chapters containing various legislative provisions of constitutional provisions, CGST Act, SGST / UTGST Act and IGST Act. More particularly, it explains the legal provisions on charge of GST, meaning and scope of supply including valuation, time and place of supply, registration, payments, return, refunds, invoicing, input tax credit, transition provisions etc. It also has specific Chapters on job work, e-commerce and transition to GST. Part B of the Book comprises of 14 Chapters encompassing wide spectrum of segments of service industry and small business / trading activities. Part C of the Book contains the full and up to date text of Constitution (101st Amendment) Act, 2016, CGST Act, 2017, IGST Act 2017, UTGST Act 2017 and GST (Compensation to States) Act, 2017.

It also contains text of all the Rules / draft Rules notified / released upto 18th July, 2017 by the Government / GST Council and the Notifications / Circulars / Press Releases / issued by the Government including HSN classification of goods and services, schedule of tax rates, exemptions, services under reverse charge mechanism etc.

Key Features

Overview of GST law with discussion on GST Council, Compensation to States, Compliance Rating and Anti-profiteering provisions

Crisp and comprehensive interpretation and explanation of the provisions of GST statutes including Constitutional Amendments on GST

Includes text of GST statutes, rules, notifications, circulars, press releases etc.

Schedule of Tax rates and cesses, classification of goods and services with HSN codes, exemption to services, reverse charge cases etc.

Impact Analysis of GST on key areas / segments :

Services and Service Providers

Small Businesses (SSIs, Traders and Retailers)

Banking and Financial Services

Hotels and Restaurants

Education and Commercial Coaching

Registrar to an Issue (RTI) and Share Transfer Agents (STA)

Media, Entertainment and Newspaper Industry

Logistics Management

Transportation of Goods

Telecommunication Services

Stock broking Services

Professional Services

It is hoped that the Book shall be found useful by professionals, tax payers, industry bodies and all other stakeholders in GST.