The handbook includes • Introduction of GST in India • The Constitution (One Hundred and Twenty-second Amendment) Bill, 2014 • The Constitution (One Hundred and First Amendment) Act, 2016 • Text of Relevant Provisions of the Constitution of India pertaining to GST • The Central Goods and Services Tax Act, 2017 • The Integrated Goods and Services Tax Act, 2017 • The Union Territory Goods and Services Tax Act, 2017 • The Goods and Services Tax (Compensation to States) Act, 2017 • The Central Goods and Services Tax Rules, 2017 • The Integrated Goods and Services Tax Rules, 2017 • The Goods and Services Tax Compensation Cess Rules, 2017 • The Taxation Laws (Amendment) Act, 2017 as also List of Cesses abolished since 2015 • New Chapter on GST Cases “GST—Case Capsules” • Text of Important Notifications/Circulars Relating to GST • Table of Notifications • Table of Circulars Features: • Annotated text of Acts and Rules • Footnote references to date of enforcement, legislative developments, relevant notifications/circulars and Rules at appropriate places • Relevant Provisions of the Constitution of India as amended by the Constitution (One Hundred and First Amendment) Act, 2016 • The Central Goods and Services Tax Rules, 2017 as amended by (Fourth Amendment) Rules, 2018 • Updated text of important notifications/circulars • Table of Notifications as also of Circulars for quick reference