The handbook includes
• Introduction of GST in India
• The Constitution (One Hundred and Twenty-second Amendment) Bill, 2014
• The Constitution (One Hundred and First Amendment) Act, 2016
• Text of Relevant Provisions of the Constitution of India pertaining to GST
• The Central Goods and Services Tax Act, 2017
• The Integrated Goods and Services Tax Act, 2017
• The Union Territory Goods and Services Tax Act, 2017
• The Goods and Services Tax (Compensation to States) Act, 2017
• The Central Goods and Services Tax Rules, 2017
• The Integrated Goods and Services Tax Rules, 2017
• The Goods and Services Tax Compensation Cess Rules, 2017
• The Taxation Laws (Amendment) Act, 2017 as also List of Cesses abolished since 2015
• New Chapter on GST Cases “GST—Case Capsules”
• Text of Important Notifications/Circulars Relating to GST
• Table of Notifications
• Table of Circulars Features:
• Annotated text of Acts and Rules
• Footnote references to date of enforcement, legislative developments, relevant notifications/circulars and Rules at appropriate places
• Relevant Provisions of the Constitution of India as amended by the Constitution (One Hundred and First Amendment) Act, 2016
• The Central Goods and Services Tax Rules, 2017 as amended by (Fourth Amendment) Rules, 2018
• Updated text of important notifications/circulars
• Table of Notifications as also of Circulars for quick reference