The assessment of GST and its development in 6 years since its inception has created the scope of discussion to assess the success of the GST in various upcoming sectors such as levy of GST on Social Media Influencers, GST on met averse, GST on online gaming, GST on public health, etc. The main goal of developing the GST was to implement “One Nation One Tax” by combining all indirect taxes such as Central Excise Tax, VAT/Sales Tax, Service Tax, and so on, to further strengthen the economy by reducing the number of taxes. Like other related laws, the GST has also undergone various changes, in the form of amendments from time to time so as to cope with the changing dynamics of the needs of society. The current legal framework has helped both the Central and State government to achieve what they aspired to. Whether the essence of fiscal federalism was followed in every aspect with the rollout of the GST, whether equitable treatment is accorded between the Centre and state and between all the states is an issue for which many states are under stress pertaining to revenue and solely depend on the GST compensation. And lastly, one of the major comparisons that happen every day is with regards to the issues that society is facing post-GST regime vis-à-vis pre-GST regime.

The Book aims to provide a highlight on the current legal framework of the GST law from the point of view of the different people who have an interest in it. It will also serve as a scholarly platform for the readers to understand the contemporary issues in the GST law from the lens of academia.