NBR TODAY GST READY RECKONER  (English, Paperback, Fcs Naveen Bhatnagar)

GST is a path breaking indirect tax reform which created common national market by dismantling inter-State trade barriers. GST has subsumed multiple indirect taxes like excise duty, service tax, VAT, CST, luxury tax, entertainment tax, entry tax, etc. GST is levied on the supply of goods and services. Goods and Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. GST is a single domestic indirect tax law for the entire country. CGST, SGST and IGST are the 3 types of GST in India. CGST and SGST are levied on intra-state transactions. CGST is collected by the centre and SGST by the state. IGST is charged on inter-state goods/services transactions. The CGST Act with amendment is reworked in form of Ready Reckoner, which is easy to read and understand.