Overview

This meticulously crafted book delves into the Goods and Services Tax (GST), offering a comprehensive analysis of its implementation, impacts, and future directions. Authored by tax expert Mr. Satya N. Chechani, the book provides an in-depth examination from the GST's historical origins to its current applications. Authored by a dedicated researcher and tax advocate (Mr. Satya N. Chechani), this book transcends conventional analyses by providing an in-depth exploration of GST from its historical genesis to its contemporary manifestations. The book unfolds in a structured manner, guiding readers through various facets of GST. From tracing the evolution of the GST Council and untangling the collaborative federalism at play to dissecting the foundational elements such as tax rates and structural frameworks, each chapter contributes to a comprehensive understanding of this important taxation system. One of the unique features of this exploration is its sector-specific focus. Chapters dedicated to small and medium-sized businesses (SMEs) shed light on the nuanced effects of GST on diverse areas of taxation, providing insights crucial for policymakers and business stakeholders alike.

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