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About the Book :- The book has been compiled taking materials from various primary sources such as The Central Goods and Services Tax Act, 2017, and many other Acts published from time to time in The Gazette of India; circulars/notifications issued by Directorate General of Taxpayer Services—Central Board of Excise and Customs; circulars/notifications issued by Goods and Services Tax Council; and India Code—digital repository of all central and state Acts. It incorporates plethora of amendments, additions, deletions, modifications of provisions and rules under the Goods and Services Tax Acts. It includes multiple notifications both relating to tariff and non-tariff issues, issued by the Central Government.