This authoritative Acts-only edition brings together the legislative backbone of India’s indirect tax reform — the Central Goods and Services Tax Act, 2017 (CGST), the Integrated Goods and Services Tax Act, 2017 (IGST), the Union Territory Goods and Services Tax Act, 2017 (UTGST) and the Goods and Services Tax (Compensation to States) Act, 2017 — together with the essential CGST Rules, 2017 needed for statutory operation. Presented as a clean, unembellished compilation, the volume focuses strictly on statutory text and rules (no extended commentary), making it ideal for legal citation, classroom use and compliance checks. Each Act is printed in full, with a consolidated table of contents, chronological enactment and commencement notes, cross-references to relevant sections in companion Acts (for intra-state vs inter-state treatment), and an index for rapid lookup of topics such as levy/collection, registration, supplies, input tax credit, assessment, reversal, refunds, penalties and appeal mechanisms. The edition is targeted at professionals who need reliable access to the original Acts and procedural rules without editorial overlays — perfect for lawyers drafting opinions, tax teams preparing filings, researchers comparing statutory language, and students preparing for exams. Where helpful, statutory footnotes flag major amendment dates so users can track legal evolution efficiently.






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