Goods and Services Tax Constitutional Law and Policy by Tarun Jain, Edition 2018
The present comprehensive treatise on the biggest ever tax reform in India, the Goods and Services Tax, throws light upon how GST has made a major impact on constitutional, legal and financial spheres. The GST Act, to say the least, has the potential to effect the consumption pattern of each and every individual in the country.
The book is divided into 4 sections.
Section I The book starts with an analysis and discussion of the intent and thought process that went into the framing of this mega law