Goods and Services Tax (GST) is now more than two years old. Since inception of GST in India (1 July 2017), there have been various issues on which tax payers had sought clarity on interpretation of provision of GST laws by way of numerous writ petitions filed in various High Courts and the Apex Court seeking directions to be issued to the tax administration. These writs have been disposed of by the courts in line with the legislative objective and constitutional powers.
This book comprehensively covers advance rulings and appellate advance rulings with summary/gist and full text arranged and indexed date wise, alphabetically, chronologically and subject wise.
The book is broadly divided into two volumes and five Chapters. Volume-1 contains Chapters 1, 2 and 3 and Volume 2 contains Chapters 3(contd.), 4 and 5 along with list of abbreviations and legal maxims. While Chapter 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers various advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings
India’s first book on judicial pronouncements (Advance & Appellate Advance Rulings) on GST covering more than 458 rulings pronounced by various Authorities at one place.
Covers gist and text pronouncements of :
– High Courts Cases on Advance Rulings
– Authority for Advance Rulings (AARs)
– Appellate Authority for Advance Rulings (AAARs)
Advance rulings reported from October, 2018 upto July, 2019 covered in the book. Previous rulings and other cases can be referred to in separate books “Compendium of GST Cases with Summary” – Second edition (Oct 2018) and third edition (Oct 2019) edition published by Bloomsbury