Law Book Review – Goods and Services Tax Law and Practice [GST] by Milind Kumar

About the Author

Milind Kumar is a renowned M Sc gold medallist, a qualified solicitor in England and Wales, a graduate from CLC, Delhi University. He has a 17 years vast experience in commercial, tax, constitutional, civil and criminal litigation.The author is practising as an Advocate on Record in the Supreme Court of India. He worote this book about Goods and Services Tax Law and Practice [GST].

Book Coverage

Milind Kumar’s Goods and Services Tax: Law and Practice is a crisp introduction on the implementation of GST which heralded a simplified indirect taxation regime in the country. This book gives an overview of the road to GST and the pre-GST era explaining why the change was needed. This follows a chapter on the constitutional amendment which brought the law into force.

The author has compared the GST regime of India with the rest of the world. Chapters on understanding GST and GST slab rates have been included. GST Council, GSTN, DGGSTI, GSPs have their own dedicated chapters. The various sections and their corresponding rules have been discussed together in this book.

The notable features of this book are

  • Short, accessible chapters so that you can navigate through the book with ease.
  • Fully updated with latest legislative and case law developments.
  • Relevant and interesting facts and information are provided in each chapter.

This book will be useful to entrepreneurs, managers, students, academicians  as  well as to  judges and lawyers.

Table Of Contents

  1. Road to GST
  2. Indirect Taxation — Pre-GST
  3. Constitution (101st Amendment) Act, 2016
  4. Goods and Services Tax Council (GST Council)
  5. GST Around the World
  6. Understanding GST
  7. GST Rate Slabs and Compensation Cess Rates
  8. Goods and Services Tax Network (GSTN)
  9. Directorate General of Goods and Service Tax Intelligence (DGGSTI)
  10. GST Suvidha Providers (GSPs)/GST Seva Kendra
  11. Central Goods and Services Tax Act, 2017
  12. E-way Rules
  13. Integrated Goods and Services Tax Act, 2017
  14. Union Territory Goods and Services Tax Act, 2017
  15. Goods and Services Tax (Compensation to States) Act, 2017

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The Goods and Services Tax (GST) and its implementation is a landmark moment in the history of indirect taxation regime in India. By absorbing around 17 Central and State taxes within its sweep, the GST gave a systematic & unified tax which is completely technology driven.

While at first there were a lot of problems faced by business operators as well as professionals like Chartered Accountants and Advocates in understanding GST, gradually a lot got sorted. The literature on GST however remained deficient. Milind Kumar, an Advocate on Record at the Supreme Court of India has authored a detailed book on GST submitting both law as well as the procedure relating to GST which largely fills the vacuum created due to lack of material on GST. Published by Eastern Book Company (EBC), the book runs to 423 pages divided into 15 Chapters.

The book starts with a roadmap on the GST Timeline before it breaks into the Pre GST scenario and Post GST scenario. It thereafter gives a detailed account of the Constitution (101st Amendment) Act, 2016 by which GST was introduced as the legislative intent behind inserting such a tax is extremely important. Going into a section wise detail of the Act, the book also shares information on the GST Council, GST around the world, GSTN, Directorate General of Goods and Service Tax Intelligence (DGGSTI), GST Suvidha Providers (GSPs) as well. It also carries dedicated chapters on the Central Goods and Services Tax Act, Integrated Goods and Services Tax Act, Union Territory Goods and Services Tax Act and Goods and Services Tax (Compensation to States) Act, 2017 as well.

Overall, the book is a must keep and the one stop book for students, professionals and academicians on the subject of GST.


Md Sahabuddin Mondal

Junior Advocate, Calcutta High Court

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