This meticulously crafted book delves into the Goods and Services Tax (GST), offering a comprehensive analysis of its implementation, impacts, and future directions. Authored by tax expert Mr. Satya N. Chechani, the book provides an in-depth examination from the GST's historical origins to its current applications.

Authored by a dedicated researcher and tax advocate (Mr. Satya N. Chechani), this

book transcends conventional analyses by providing an in-depth exploration of GST

from its historical genesis to its contemporary manifestations.

The book unfolds in a structured manner, guiding readers through various facets of

GST.

From tracing the evolution of the GST Council and untangling the collaborative

federalism at play to dissecting the foundational elements such as tax rates and

structural frameworks, each chapter contributes to a comprehensive understanding of

this important taxation system.

One of the unique features of this exploration is its sector-specific focus. Chapters

dedicated to small and medium-sized businesses (SMEs) shed light on the nuanced

effects of GST on diverse areas of taxation, providing insights crucial for policymakers

and business stakeholders alike.