GST Case Laws Digest

Description

This book is the 2^nd Edition, with Case Laws reported till December 2019. This book is a Comprehensive Digest of decisions of the following Courts:

•   The Supreme Court
• High Courts
• Appellate Authority of Advance Rulings (AAAR)
• Authority for Advance Rulings (AAR)
• National Anti-Profiteering Authority (NAA)

This book has the following features:

• Digests have been arranged section-wise
• To help you to quickly find the relevant case law, the index (both one-word index & index in details) is presented in the following manner:

o   Subject Index

o   State-wise Subject Index

o   Classification of Goods Index

o   Classification of Services Index

o   Goods Tariff Index

o   Services Tariff Index

• Facts and Ratio Decidendihave been presented separately and conspicuously
• Cases have been arranged logically, with due prominence given to leading casesunder each subject
• Concise and precise note on top of every digestprovides a glimpse of the ratio laid down
• Synopsis under each subjectgives the minutest possible details
• Changes in law, properly indicated as footnotes