Kerala High Court cites just released EBC’s book on GST: Consitutional Law & Policy by Tarun Jain

“Tarun Jain’s Goods and Services Tax, already copiously quoted, observes that in constitutional terms, GST is unique because of these aspects of its design:

1. It provides for the concurrent exercise of taxing powers by the Centre and the States on the same subject—a unique and unprecedented measure.

2. Both the Centre and the States are to act in tandem based on the GST Council’s recommendations.”

(Para 38) Dama Seshadri Naidu J. in Sheen Golden Jewels (India) (P). Ltd. v. STO2019 SCC OnLine Ker 973  decided on 11-01-2019 (Ker HC)

Appreciation for the book

The author [Tarun Jain], a practising lawyer who has created a niche for himself in the domain of indirect tax laws, does a commendable job of putting forth the entire context [of the GST Constitutional Amendment] in its proper perspective. He furthermore elucidates the amendment provisions Article-wise. Lastly, he discusses the various economic and legal concepts and makes a liberal use of case laws pertinent to the subject to enhance one’s understanding.

Extract from the Foreword by

–Justice S.B. Sinha

Former Judge, Supreme Court of India

Many lawyers, leave alone laymen, will find it difficult to analyse and absorb the contours of GST, which has revolutionised the tax regime in this country. This book, which analyses in detail the constitutional amendments carried out for implementing GST and also provides an international perspective on GST, will be a useful tool in the hands of legal practitioners and academicians who will help steer the legal discourse on GST.

K.K. Venugopal

Attorney General for India

GST is arguably the biggest tax reform undertaken in the world in recent times. The book is a remarkable analysis of the necessary constitutional amendments that were the result of successful cooperative federations between the Centre and the States. The author has carefully explained the conceptual foundation of various provisions of the GST with extensive references to Indian and foreign case law, particularly from the European Union.

Arvind P. Datar

Senior Advocate, Supreme Court

Having perused its contents, I find that Tarun Jain’s scholarly piece is the need of the hour to guide and inspire both the legal professionals and law students alike on this specialised area where an intertwined appreciation of constitutional and fiscal laws is essential. I am sure that the seminal analysis that the Author has undertaken will lead generations of legal professionals and also serve as a formidable resource for further appreciation and deeper research on the subject.

Vikas Singh

Senior Advocate, Supreme Court

President, SCBA

The book can be purchased here


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