GST and Indirect tax principles demystified : with elucidation on judicial pronouncements by European court of justice, supreme court and tribunals
by V Raghuraman.
- 3rd ed.
- Punjab : Wolters Kluwer, 2017.
- 1277 p.
Table of Contents : Division 1. Basic concepts Division 2. Classification and valuation in indirect tax Division 3. Exemptions and zero rating of taxes Division 4. Movement of goods and services Division 5. Credit mechanism under central/state GST Division 6. Adjudication, assessments and appeals Division 7. Refund of taxes Division 8. Penal provisions Division 9. Advance rulings and settlement commission Index