📘 Goods and Services Tax – Constitutional Law and Policy
✒️ Author: Tarun Jain
📆 Edition: 1st (2018)
🌐 Language: English
🏢 Publisher: Eastern Book Company

📖 Description:
“Goods and Services Tax – Constitutional Law and Policy” by Tarun Jain is a scholarly and analytical exposition of the constitutional foundations and policy framework underlying India’s Goods and Services Tax (GST). This book goes beyond the statutory mechanics of GST to explore how the constitutional design, federal principles, and legislative intent have shaped this historic tax reform.

Blending legal interpretation with economic policy analysis, the author provides a deep understanding of the structural, institutional, and jurisprudential aspects of GST, making it an essential guide for academicians, tax professionals, and policy thinkers.

🔍 Key Features:

• Explains the Constitutional Basis of GST — including the 101st Constitutional Amendment Act, 2016, which enabled the GST regime.

• Analyzes Federalism and Fiscal Autonomy in the context of India’s dual GST model (Central and State GST).

• Explores the Role of the GST Council — its decision-making powers, cooperative federalism, and judicial scrutiny.

• Discusses legislative competence and distribution of taxing powers between the Centre and States.

• Examines the legal implications of GST on trade, commerce, and inter-state transactions.

• Provides comparative insights from international GST/VAT models.

• Addresses key constitutional challenges and litigation trends emerging under the GST framework.

🎯 Recommended For:

• Tax Professionals and Legal Practitioners specializing in indirect taxes and constitutional law

• Judges and Academicians examining the legal evolution of GST in India

• Policymakers and Economists studying fiscal federalism and tax harmonization

• Advanced Law Students and Researchers focusing on constitutional taxation frameworks