Key Rulings Under Indirect Tax Laws

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A GST Perspective

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The year 2017 witnessed a major change in the Indian tax system in the form of the Goods and Services Tax (GST). Considering the fact that several concepts continue from the earlier laws into the GST as also that the implementing authorities for GST are the same, the book has complied the landmark judgements under the earlier laws, namely Excise, Service Tax, VAT and Customs, in the context of GST along with detailed analysis, which will prove of immense value to professionals. This publication will provide comprehensive guidance to the professionals for the times to come.

This publication has been designed to cover landmark judgements under 4 major indirect tax laws – Value Added Tax, Service Tax, Excise Duty and Customs. Around 18-20 key cases have been identified under each law, based on the concepts dealt with in those cases and these have been reviewed in the context of their relevance in the GST regime. With an analysis of these judgements, we hope that this book helps the professionals to correlate the old regime of indirect tax laws with the new regime and draw parallels or distinctions as the case may be.

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