Taxmann's GST & Allied Laws

Page 1


About the Author

Preface

Acknowledgement Chapter-Heads

1 BACKGROUND

2 CONTRACT ACT

2.2.3

2.3.1

2.3.2 Counter-offer 2.3.3

2.3.11

2.3.12 Record of contract

I-17

2.4.17

2.4.25 2.4.26

2.4.27 2.4.28

Contract document

Contractual damages

2.9.1

2.9.2

2.9.3 Insurance contract

2.9.4

2.10 Guarantee

2.12.5

2.12.6

2.12.7

2.12.8

2.12.9

2.12.10

2.12.11

2.12.12

2.12.13 2.12.14

3 SALE OF GOODS ACT

3.1

3.2

3.3

3.2.1 Goods

3.2.2 Future goods

3.2.3

3.2.4

3.2.5

3.2.6

3.2.7

3.3.1

3.3.2

3.3.3

3.3.4

3.3.5

3.3.6

3.3.7 Manufacture

3.3.8

3.3.9

3.3.10

3.3.11

3.4

3.5

3.3.12

3.3.13 IPR

3.4.1

3.4.2

3.4.3

3.4.4 3.4.5

3.4.6

3.5.1

3.5.2

3.5.3

3.6 Not-a-sale

3.6.1

3.6.2

3.6.3

3.6.4

3.6.5

3.6.6

3.6.7

3.6.8

3.6.9

3.7 Deemed sales

3.7.1

3.7.2 3.7.3

3.8 3.8.1 3.8.2

3.8.3

3.8.4 GMP contracts

3.8.5

3.8.6

CONTENTS

3.9

3.8.7

3.8.8

3.8.9

3.8.10

3.8.11

3.8.12

3.9.1 Lease of goods

3.9.2

3.9.3

4 PARTNERSHIP ACT

4.1

4.2

4.2.1

4.2.2

4.2.3 AOP

4.2.4 4.2.5

4.2.6 4.2.7

4.2.8

5 TRANSFER OF PROPERTY ACT

5.1

5.2

5.2.1

5.2.2

5.2.3

5.2.4

5.2.5

5.2.6

CONTENTS

5.2.7

5.2.8

5.2.9

5.2.10

5.2.11

5.3

5.4

5.3.1

5.3.2

5.3.3 Document

5.3.4

5.3.5

5.3.6

5.3.7

5.4.1

5.4.2

5.5 Mortgage

5.5.1

5.5.2

5.5.3

5.5.4

5.5.5

5.6 Lease

5.6.1

5.6.2

5.6.3

5.6.4

5.6.5

5.6.6 Lease-free usage

5.6.7

5.6.8

5.6.9 Death of Lessee

5.6.10

CONTENTS

5.6.11 Lease-cum-sale

5.6.12

5.6.13

5.7 Exchange

5.7.1

5.7.2

5.8

5.9

5.8.1 Nature of transfer

5.8.2

5.8.3

5.8.4

5.8.5

5.8.6 Grant

5.9.1

5.9.2

5.9.3 Endorsement

5.9.4 5.9.5

5.9.10

6 REGISTRATION ACT

6.1

6.2

6.2.1

6.2.2

6.2.3

6.2.4

6.2.5

7 EASEMENTS ACT

8 LIMITATION ACT 8.1

8.2.5

8.2.6

8.2.7

8.2.8

9 INCOME-TAX ACT

9.1 9.2 9.2.1 Person

9.2.2 9.2.3 9.2.4 9.2.5

9.2.6 9.2.7

I-25

CUSTOMS ACT

11 SPECIAL ECONOMIC ZONES ACT

12 COMPANIES ACT

12.2.4 Branches

Merger

12.4.1 Contours of IBC

13 SECURITIES CONTRACTS ACT

14 SOVEREIGN COMMERCE

15 MINERALS LAWS

16 LEGAL METROLOGY ACT

17 REAL ESTATE (REGULATION AND DEVELOPMENT) ACT

Commencement

17.2.7

17.2.8

17.2.9 Escrow

17.2.10

17.2.11

17.3

RREP

18

18.1

18.2

18.3

CARRIER LAWS

18.2.1 Agent

18.2.2

18.2.3

18.2.4

18.3.1 v 18.3.2 v 18.3.3 18.3.4

19 MOTOR VEHICLES ACT

19.1 19.2

19.2.1

19.2.2

19.2.3

19.2.4

19.2.5 362

20 COMPETITION ACT

21 INTELLECTUAL PROPERTY LAWS 21.1

21.3.2 21.3.3

21.3.4 21.3.5

21.3.6

21.3.7 Case law

21.3.10 21.3.11

22 MEDICAL LAWS

22.1 22.2

22.3.7 Other care

22.4

22.3.8 Bone-setters

22.3.9

22.3.10

22.3.11

22.3.12

22.3.13 Care

22.3.14

22.3.15

22.3.16 Mental health

22.3.17

22.3.18

22.3.19

22.3.20

22.3.21 Alternate treatment and care

22.3.22

22.4.1

22.4.2

22.4.3

22.4.4

22.4.5 Health-tech

23 EDUCATION LAWS

23.1

23.2

23.2.1

23.2.2

23.2.3 v

23.2.4

23.2.5 v

23.2.6 v 23.3

23.3.1

24

24.1

23.3.2

Home school 23.3.6

Contract educators

23.4.2

23.4.4 23.4.5 Edtech

INTERNET INTERMEDIARIES

25 INSURANCE LAWS

25.2

25.3

25.2.1 Actors

25.2.2

25.2.3

25.2.4

25.3.1 Contract of assurance

25.3.2

25.3.3

25.3.4

25.3.5

26 BANKING LAWS

26.1

26.2

26.2.1

26.2.2

26.2.3

26.2.4

26.2.5

26.2.6

26.3 FEMA

26.3.1 Current account

26.3.2

26.3.3 Nostro and Vostro

26.3.4

26.3.5

26.3.6

26.3.7

26.3.8

26.3.9

26.3.10

26.3.11

26.3.12 FDI

26.3.13 ODI

26.4

26.4.1

26.4.2 NPA

26.4.3

26.4.4

26.4.5

26.4.6

26.4.7

26.4.8 Voucher v

27 GAMING

27.1

27.2

27.3

27.2.1 Wager

27.2.2

27.2.3

27.2.4

27.2.5 Game wallet

27.2.6

27.2.7

27.2.8

27.3.1

27.3.2

27.3.3 Arcade games

27.3.4 Console games

27.3.5

27.3.6 Card games

27.3.7

27.3.8

27.3.9

27.3.10 RMG

CONTENTS

27.4

27.5

27.3.11

27.3.12

27.4.1 v

27.4.2 Pool v

27.4.3

27.4.4

27.5.1

27.5.2

27.5.3 In-game trade

27.5.4

27.5.5 v

28 CRIMINAL LAWS

28.1

28.2

28.3

28.2.1 Fact

28.2.2

28.2.3

28.2.4

28.2.5

28.2.6

28.2.7

28.2.8

28.2.9

28.2.10

28.2.11

28.2.12

28.2.13

28.2.14

28.3.1

28.3.2

29 GENERAL CLAUSES ACT

29.1

29.2

29.2.1

29.2.2

29.2.3

29.2.4

29.2.5

Rs. 1,395/-

GST & ALLIED LAWS

AUTHOR : A Jatin Christopher

PUBLISHER : Taxmann

DATE OF PUBLICATION : February 2025

EDITION : 3rd Edition

ISBN NO : 9789364555920

NO. OF PAGES : 540

BINDING TYPE : PAPERBACK

DESCRIPTION

This book concisely examines how various allied laws—such as the Contract Act, Sale of Goods Act, Transfer of Property Act, Income-tax Act, Customs Act, and RERA, among others—practically influence and clarify the application of GST. Beyond merely restating statutes, it demonstrates how legal principles from these laws determine GST liability, resolve disputes, and guide compliance. Updated legislative references and judicial precedents make this an authoritative, in-depth analysis and daily reference for GST practitioners. This book is intended for the following audience:

• GST Practitioners & Tax Professionals

• Chartered Accountants, Cost Accountants & Company Secretaries

• Legal Professionals & In-house Counsel

• Senior Management & Business Owners

• Students & Academics

The Present Publication is the 3rd Edition | 2025 and has been amended upto February 2025. This book is authored by CA. A Jatin Christopher with the following noteworthy features:

• [Comprehensive Commentary] Explores how contractual, property, tax, and other statutory provisions underpin GST, revealing their direct impact on the levy

• [Practical Insights] Demonstrates practical scenarios (e.g., nature of contracts, property transfers, partnership structures) and their effects on GST classification, valuation, and credit

• [Latest Amendments] Reflects updates and case law effective up to February 2025, ensuring current, reliable guidance

• [Interpretational Focus] Addresses interpretative nuances, from legal fiction to the golden rule of interpretation, illuminating how allied laws shape GST understanding

• [Illustrative Examples] Provides examples for common and complex issues—barter, joint development, sub-licensing, digital intermediary services, etc.

• [User-friendly Structure] Organised by legislation, enabling targeted reference for topics like agency under the Contract Act or immovable property under the Transfer of Property Act

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Taxmann's GST & Allied Laws by Taxmann - Issuu