“The assessment of the statutory provisions, its strength and weaknesses, identifying the salient features and objectively analyzing it, the entire book unravels an insider’s account that reflects encyclopaedic labour and rectitude of the highest caliber. The Constitutional Dialogue covering cooperative Federalism and the decision-making process of the GST council without outweighing the role assigned to the Centre and States, the book encaptures the scripted role reaching an analysis that are yet to be fully explored by courts of law. It is an indispensable Bench-book that can help as a path-finder, as it examines the challenges that have emerged before the courts which they are called upon to resolve.”

Justice A.P. Sahi,
Director
National Judicial Academy, Bhopal
Former Chief Justice of Patna and Madras High Courts

“The book is special as it explores what is ‘beyond the obvious’ and hence is different from the plethora of books written on Indian GST. The key concepts of GST have been lucidly explained with reference to past jurisprudence without going much into mirage of notifications, circulars and amendments. As the author says, he has attempted to make this book an ‘internet age commentary’ with all necessary references not only from the law itself but also from parliamentary debate and GST council's deliberations to bring out the essence and objectives clearly. The commentary would be extremely useful not only for the tax practitioners/lawyers but also for the students of law and businesses in general.”

Pratik Jain
Partner and National Leader for
Indirect Tax, PwC

“The commentary by Ramakrishnan on the Goods and Services Act stands alone from the rest of the books written on GST. Ramakrishnan has taken pains to analyse the Sections, giving deep insights, and has given comments on some of the important judgments of the courts. This is a refreshingly different approach than other books on GST. The distinctive feature of this book; lucidity and free-flowing narration, makes this book more readable. This will be very useful for legal practitioners and Courts.
I commend the efforts of Ramakrishnan in writing this wonderful book on GST.”

V. Lakshmikumaran
Managing Partner,
Lakshmikumaran & Sridharan Attorneys