Jaya Vasudevan’s Indirect Taxes (GST & Other Indirect Taxes) is a textbook for law students. It explains the principles of indirect tax law in general and GST in particular with a special emphasis on the legislative shift from an origin-based system of taxation to a destination-based system.
This book is the first of its kind work. It elucidates the various concepts under indirect tax law, right from customs law to goods and services tax law under one umbrella. It critically analyzes various Supreme Court, High Courts and Tribunal decisions.
The author throws light on the provisions of GST in relation to manufacture and consumption. The book elaborates on the scenarios that brought together the taxation of goods and services under a uniform system of taxation with a detailed account of the Constitutional amendment leading to the introduction of GST.
Written in a lucid and easy to understand style, the book provides complete clarity and understanding of the subject. The detailed explanation of the existing laws and the newly introduced GST law makes it a ready referencer for the study of integrated tax in an all-inclusive manner.
Notable Features:
- Topic-wise discussions on all topics related to GST.
- Fully updated with the latest legislative and case law developments.
Also included are additional learning resources on www.ebcexplorer.com:
l Provides access to important case law as indicated by Case PilotTM , a Discussion ForumTM to post comments, discuss and explore ideas and a Useful LinksTM feature to get access to a compilation of articles on GST, updates and other learning resources.
This book will be immensely useful to law students, law teachers, Managers, entrepreneurs and tax professionals, lawyers and judges.
Table Of Contents:
1. Concept of Indirect Taxation and GST
2. GST on Manufacture and Consumption
3. Customs Law
4. Tax on Services
5. GST and Sale of Goods
6. Transitional Provisions
Grab your copy here: Indirect Taxes by Dr. Jaya Vasudevan Suseela