GST Navigator

This book is a comprehensive guide to the Goods and Services Tax (GST) legislation. It incorporates all updates and amendments made since the introduction of GST law and up to 15th July 2020.

The GST legislation covers almost every aspect of India’s indirect tax framework, and it can sometimes seem overwhelming to assemble it in a compact form. This is why, Dhruva Advisors have created this GST Navigator, as an all-encompassing compendium with a user-friendly feature to enable ease of navigating the vast area of this law.

The GST Navigator contains the Constitution of India Amendment Act, which introduced the power to levy GST by the Union and States simultaneously on supplies of goods and services; one of the significant tax reforms India has ever witnessed. This Edition also includes the Central GST Act, the Integrated GST Act, the Union Territory GST Act, and Compensation Cess Act as well as the Maharashtra State GST law as an illustrative State enactment, although most of the provisions resemble the Central GST Act. The various GST Rules are followed by the Acts. Further, this Edition covers all the Tariff & NonTariff Notifications which includes the effective rates and exemptions as they stood on 15th July 2020 as well as other notifications, as amended from time to time.

In the latter part of the Edition, the Reader will find Circulars, Instructions & Orders issued by the Board, Press Releases [issued following the GST Council’s meetings], and a List of Forms. The GST law makes reference to the provisions and definitions of other allied acts with respect to certain terms, which have been covered at the end of the Edition, making it a single and convenient referencer for readers.

Further, this Edition contains amendments made from time to time as footnotes to the respective pages in respect of which the provisions of the Act, Rule or Notification have
been amended. The amendments are chronologically arranged wherever a provision has been amended multiple times.

The design of the GST Navigator is keeping in mind the reader’s need for a cross-reference to the relevant legal provisions, notifications, and circulars, while providing a seamless reading and research experience. This Edition is published in both physical and digital format, with pagination in the physical format and hyperlinks in the digital format.

The digital Edition is a replica of the physical Edition and is offered in a digital accessible PDF format. The digital version is supported by the power of search, hyperlinks, crossreferences and features a quick navigation footer.

Key contents

• Constitution of India 101st Amendment Act, 2016
• Bare Acts and Rules with amendments
• Central Tax and Integrated Tax Notifications (Non-Tariff) with amendments
• Central Tax and Integrated Tax - Effective Rates and Exemption Notifications for goods and services
• Circulars, Instructions & Orders and Press Releases
• Removal of Difficulty Orders
• Legal provisions of other allied laws