Book: GST An Evaluation

by Former CBEC Chairman Mr Sumit Dutt Majumder

Book title: GST An Evaluation – told through articles written over a decade in Tax India Online

1st Edition, 2025

The book “GST- An Evaluation’’ is the author’s fifth book on Goods and services Tax (GST). After his retirement as Chairman, Central Board of Excise and Customs he had started writing articles on important issues relating to GST for the Website, Tax India On Line (TIOL).

This book is a collection of thirty one (31) such articles, placed chronologically from 2013 to 2022. These articles, when read one after another, convey two clear messages. First, there has been a continuous Evaluation of the process of introduction of GST and also of the performance of GST during the period from 2006, the year of the decision to introduce GST India till date. Secondly, this set of 31 articles also displays a process of Evolution of GST.

In the Book, this collection or compilation of the 31 articles has been preceded by an ‘Introductory Chapter’ and followed by a ‘Concluding Chapter’. This was necessary for the readers to have the link or context by reference to the basics of the GST described therein. This book would be useful particularly for the Professionals, GST Practitioners, Lawyers, Chartered Accountants, Cost Accountants and the GST officers in the Centre and The States and of course the GST trainees.