Indirect Taxes (GST and Other Indirect Taxes)

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Description
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 origin based system of taxation to a destination based system. This book is a 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 study of integrated tax in an all inclusive manner.
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Contents
Table of Cases
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
Subject Index
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Author Details
Dr. Jaya Vasudevan Suseela, LLM, PHD
Humboldt Fellow & Associate Professor, Centre for Post Graduate Legal Studies, TERI School of Advanced Studies, New Delhi
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