Guide to Goods and Services Tax [English-Hindi] By CA. P.H. Motlani & Adv. Jatin Sehgal 19th Edition July 26

Guide to Goods and Services Tax P.H. Motlani 19th Edition 2026

Guide to Goods and Services Tax P.H. Motlani 19th Edition 2026

Descriptions –

We are pleased to present the 19th Edition of the “Guide to Goods and Services Tax with Judicial Pronouncements” Including Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 [English – Hindi ), updated upto July, 2026.

Now in its ninth year since the implementation of GST in 2017, this edition reflects extensive updates and improvements based on legislative developments, judicial interpretations, and feedback from our valued readers. It has been amended upto July, 2026, with changes seamlessly incorporated at their appropriate positions within the text.

This edition includes the full and updated text of:

• Central Goods and Services Tax Act and Rules, 2017
• Integrated Goods and Services Tax Act, 2017
• Union Territory Goods and Services Tax Act, 2017
• Goods and Services Tax Settlement of Funds Rules, 2026

Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 Each Section of the Act is paired with its corresponding Rule, where applicable, along with precise page numbers, relevant Notifications, and Circulars, enabling easy cross-referencing. In addition, this edition also compiles :

• Notifications under Central Tax, Central Tax (Rate)
• Notifications under Integrated Tax, Integrated Tax (Rate)

Notifications under Union Territory Tax, Union Territory Tax (Rate) Removal of Difficulties Orders, presented Also included are independently for reference considering their broader legislative context and application.

The digest of judicial pronouncements, summarising key rulings of the Hon’ble Supreme Court and various High Courts, offers crucial interpretative guidance and clarity on contentious legal issues on any provisions. These have been presented in a concise and comprehensible format, aiding professionals in their practice and compliance efforts.