GST Acts with Rules [Bare Act]
4th Edition | 2025 | As amended by the Finance Act 2025
Published by Taxmann
Comprehensive & Updated Statutory Reference for India’s GST Law
Taxmann’s GST Acts with Rules is a trusted legal compendium presenting the complete and updated text of India’s Goods and Services Tax (GST) legislation. This book combines the bare Acts, applicable Rules, and annotations into a single reference, making it indispensable for practitioners, regulators, academics, and compliance professionals who require accurate, up-to-date, and clearly structured legal material on GST.
With all updates incorporated up to the Finance Act 2025, this edition includes detailed section-wise annotations, cross-references to Rules and Forms, and guidance notes that bridge the gap between statutory language and practical interpretation.
Who Should Use This Book?
Tax Professionals & Legal Practitioners
For accurate statutory reference during advisory, compliance, drafting, and litigationCorporates & Business Executives
For compliance officers, finance teams, and CFOs managing GST operations and obligationsRegulators & Government Officials
For tax administrators, officers, and policy-makers needing a consolidated legal sourceAcademics & Students
For law students, professors, and researchers studying GST from a statutory perspective
Key Features of the 2025 Edition
[Updated for Finance Act 2025]
All recent amendments and legislative developments have been incorporated in the CGST, IGST, UTGST, and Compensation Acts[Complete Text of All GST Acts]
Includes the full statutory text of:Central Goods and Services Tax Act, 2017
Integrated Goods and Services Tax Act, 2017
Union Territory Goods and Services Tax Act, 2017
GST (Compensation to States) Act, 2017
[Statutory Rules – Updated & Consolidated]
Covers:CGST Rules 2017 (as amended by CGST (Second Amendment) Rules 2025)
IGST Rules 2017
Compensation Cess Rules 2017
[Section-wise Annotations]
Each section of the law is annotated with:Relevant Rules and prescribed Forms
Dates of enforcement
Notifications and cross-references to allied laws
Footnotes showing pre-amendment provisions to track legislative evolution
[Introductory GST Guide]
A concise overview of GST—ideal for new users—to understand legislative intent, constitutional background, and functional architecture of the law[User-Friendly Navigation Tools]
Division-wise content arrangement
Subject-wise index
Appendices including validation provisions and Orders
Quick-access tables for ease of reference
Detailed Structure of the Book
Guide to GST
An introductory chapter providing a bird’s-eye view of the GST regime—covering its objectives, framework, and key definitions
Division One | Central Goods and Services Tax Act, 2017
Full bare Act with annotations
Relevant rules, forms, and enforcement timelines
Validation provisions and subject index
Appendices with Orders (e.g., Removal of Difficulties Order, 2020)
Division Two | Integrated GST Act, 2017
Section-wise annotated text
References to relevant procedural rules
Subject index for streamlined research
Division Three | Union Territory GST Act, 2017
Annotated legal provisions
Enforcement-related footnotes and indexes
Division Four | GST (Compensation to States) Act, 2017
Updated Act text
Practical annotations and referencing aids
Division Five | Rules & Procedural Laws
CGST Rules 2017 (as updated in 2025)
IGST Rules 2017
Compensation Cess Rules
Amendments, footnotes, and consolidated indexing
Why Choose This Bare Act Compilation?
Accurate & Up-to-Date: Reflects all statutory amendments up to the Finance Act 2025
Trusted Annotations: Section-by-section clarity with allied law references and procedural links
Legal Continuity: Provides both amended and pre-amendment versions for comparative understanding
Accessible Format: Ideal for litigation, teaching, exams, or compliance cross-checking
This publication serves as a statutory backbone for professionals across domains who require precise, reliable, and regularly updated legal material on the GST framework in India.
