About the Book You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases along with the full text of judgments arranged chronologically and alphabetically. The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess and further divided into 22 chapters. This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 2020. Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Antiprofiteering Authority (NAA) may be referred to in respective separate books.

About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals

About the Book Independent Directors require a special set of skills, attitude and mindset to act independently and take unbiased, neutral views on matters before them in the Board. In order to provide and invigorate basic knowledge in corporate laws, upgrade and evaluate the required skills of Independent Directors and to prepare a databank of such qualified and eligible persons, the rules necessitate to have a Data-bank in place. The Ministry of Corporate Affairs in consonance with Companies (Creation and Maintenance of databank of Independent Directors) Rules, 2019 and Companies (Appointment and Qualification of Directors) Amendment Rules, 2019, empanels Directors that are registered with them and have passed the Online Proficiency Self-Assessment Test. MCA has authorised the Indian Institute of Corporate Affairs (IICA) to maintain the Data-bank as well as conduct the Online Proficiency Self-Assessment Test. This book covers the entire gamut of syllabus for the purpose of the Online Proficiency Self-Assessment Test. It has been divided into 4 parts and 36 chapters. Part-I details Syllabus, scheme, scope and text of relevant Notifications. Part-II encompasses 36 chapters covering over 1700 Multiple Choice Questions (MCQs) on all these topics including case studies. The chapters also contain the answer key for self-assessment. Part-III contains the text of relevant provisions/extracts of Companies Act 2013, Company Rules, SCRA, SEBI guidelines etc. Part-IV integrates extracts of Indian and International Corporate Governance Codes/ Guidelines for reference and further readings. Key Features A useful guide for Independent Director aspirants appearing for online proficiency self assessment test. Covers entire syllabus viz, company law, SEBI guidelines, corporate governance etc. Includes case studies. Over 1700 Multiple Choice Questions (MCQs) with answer key. Author's own experiences and learning as Independent Director shared in MCQs. Useful for other MBA/Commerce/Corporate Governance students.

Taxmann's GST Law & Practice is a unique/concise book on GST Laws (i.e., Statutory Portion & Case Laws). The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 (CGST) • Integrated Goods and Services Tax Act 2017 (IGST) • Goods and Services Tax (Compensation to States) Act 2017 • Classification of Goods & Services What sets it apart is the 'unique way of presenting' a compendium of 'updated, amended & annotated' text of the CGST & IGST Acts along with relevant Rules, Notifications, Forms, Circulars, Clarifications, and Case Laws. In other words, read the Section & get the following: • Text of the relevant Rules & Notifications • The gist of the relevant Circulars • Date of enforcement of provisions • Allied Laws referred to in the provision • Gist of relevant Case Laws with an easy-to-understand summary This book also includes Case Laws on the classification of goods & services under the GST regime in a separate division. The Present Publication is the 5th Edition, amended by the Finance Act 2023, CGST (Amdt.) Act 2023, IGST (Amdt.) Act 2023 and updated till 29th September 2023. This book is authored by CA (Dr) Arpit Haldia & CA Mohd. Salim, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the six-sigma approach] to achieve the benchmark of 'zero error.' The detailed contents of the book are as follows: • Central Goods & Services Tax Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Central Goods & Services Tax Act, 2017 o Removal of Difficulties Orders o Text of Provisions of Allied Acts referred to in Central Goods & Services Tax Act, 2017 o Validation Provisions o Subject Index • Integrated Goods & Services Tax Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Integrated Goods & Services Tax Act, 2017 o Validation Provisions o Subject Index • Goods and Services Tax (Compensation to States) Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Goods and Services Tax (Compensation to States) Act, 2017 o Subject Index • Classification of Goods & Services o Classification of Goods o Classifications of Services

GST Law & Practice is a unique/concise book on GST Laws (i.e., Statutory Portion & Case Laws). The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 (CGST) • Integrated Goods and Services Tax Act 2017 (IGST) • Goods and Services Tax (Compensation to States) Act 2017 • Classification of Goods & Services This book is designed to be a reliable, up-to-date reference for professionals, students, and practitioners. What sets it apart is the 'unique way of presenting' a compendium of 'updated, amended & annotated' text of the CGST, IGST and Compensation Cess Acts along with relevant Rules, Notifications, Forms, Circulars, Clarifications, and Case Laws. In other words, read the Section & get the following: • Text of the Relevant Rules & Notifications • The Gist of the Relevant Circulars • Date of Enforcement of Provisions • Allied Laws Referred to in the Provision • Gist of Relevant Case Laws with an easy-to-understand summary The Present Publication is the 6th Edition, amended by the Finance (No. 2) Act, 2024 [enforced with effect from 27-9-2024 & 1-11-2024]. It covers Notifications (issued till 10-10-2024) and CGST (Second Amdt.) Rules, 2024 [dated 8-10-2024]. This book is edited by CA. (Dr) Arpit Haldia and CA. Mohd. Salim, with the following noteworthy features: • [Taxmann's Leading Bestseller Series] A trusted reference series for in-depth, accurate, and actionable insights into GST laws • [Six Sigma Quality Approach] A commitment to excellence with an industry-leading, Six Sigma-based 'zero-error' standard that ensures reliability and precision on every page The detailed contents of the book are as follows: • Central Goods & Services Tax Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Central Goods & Services Tax Act, 2017 o Removal of Difficulties Orders o Text of Provisions of Allied Acts referred to in Central Goods & Services Tax Act, 2017 o Validation Provisions o Subject Index • Integrated Goods & Services Tax Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Integrated Goods & Services Tax Act, 2017 o Validation Provisions o Subject Index • Goods and Services Tax (Compensation to States) Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Goods and Services Tax (Compensation to States) Act, 2017 o Subject Index

The Finance Act, 2022 has received the assent of the President, Shri Ram Nath Kovind on March 30, 2022. The Finance Act 2022 has introduced more than 35 changes in the Finance Bill as introduced on February 01, 2022. New amendments have been made, and some proposed amendments have been removed or modified. A snippet of all the changes made in the Finance Act, 2022 viz-a-viz the Finance Bill, 2022 is presented in this write-up. Drafted by Taxmann’s Editorial Board.

Ethical discussions form the core of GSM IV- ETHICS, INTEGRITY AND APTITUDE. Current happenings around us— social, political, economic or other in nature— very often throw ethical questions for intellectual pondering. These are questions a right thinking Civil Services officer ought to understand well and look to answer suitably, using the powers vested in their position. This is precisely what the IAS Mains General Studies Paper IV tries to test in an aspirant. Hence it is essential for an aspirant to have a clear understanding and opinion on the latest Social, Political or Economic Issues of our Country. This ebook mainly focus on developing a similar approach among aspirants. The book is written by the author of bestseller The epitome of Ethics, Integrity and Aptitude, Ajit Kumar Jha. He has a degree in Philosophy from St Stephens College, Delhi University and years of experience as a scholar and writer of considerable renown.