Library / Goods and Services Tax: The Professional's Master Guide

References

Central Goods and Services Tax Act, 2017; Integrated Goods and Services Tax Act, 2017; Union Territory Goods and Services Tax Act, 2017; Goods and Services Tax (Compensation to States) Act, 2017; and the CGST Rules, 2017, as amended (CBIC, cbic-gst.gov.in).
Finance Act, 2025 and Finance Act, 2026 (GST amendments); rate and exemption notifications issued on 17 September 2025 for GST 2.0 and later notifications.
Press release on the recommendations of the 56th GST Council meeting (PIB, 3 September 2025); GST Council website (gstcouncil.gov.in).
CBIC circulars and instructions cited in the text; GSTN advisories on the GST portal (tutorial.gst.gov.in).
Judgments of the Supreme Court and High Courts as cited; commentary and updates published by TaxGuru, TaxTMI, Taxscan, LiveLaw, ClearTax, EY and KPMG.

This guide is for study and general reference only and is not legal advice. Rates, thresholds and dates can change by notification or amendment. Verify with the official text before relying on it for a client matter.