Fully updated commentary on 4 GST Bills as passed by Lok Sabha on 29th March 2017 The Central Goods and Services Tax Bill, 2017 The Integrated Goods and Services Tax Bill, 2017 The Union Territory Goods and Services Tax Bill, 2017 The Goods and Services Tax (Compensation to States) Bill, 2017 Key Features:- Provides comprehensive introduction to the GST Framework Examines at length CGST/IGST/UTGST Bills, 2017 as passed by Lok Sabha on March 29, 2017 Analyses Constitutional (one hundred and First) Amendment Act, 2016 Discusses levy & collection provisions under GST framework in detail Elucidates scope of supply, time of supply and place of supply Discusses valuation principles and flow of seamless credits Highlights transition provisions Accentuates judicial pronouncements which will remain valid in the GST framework Probes into the diverse impacts on variegated sectors