Background Material on GST -Jan25

The Institute of Chartered Accountants of India (ICAI) issued 13th edition on Background Material on GST in January 2025 into Volume I & II

Volume I covers –

• The Central Goods and Services Tax Act, 2017

Volume II covers –

• The Integrated Goods and Services Tax Act, 2017
• The Union Territory Goods and Services Tax Act, 2017
• Goods and Services Tax (Compensation to States) Act, 2017
• Note on State GST Laws & Rules
  • The CGST Act, 2017