Title

Introduction to GST in India

or

Proposed GST Law (Based on Draft Law / Reports)

Chapter Scheme

Chapter                                   Topic                                       Approx Pages

Chapter 1              Introduction -Tax structure in India                    15

Chapter 2              Indirect Taxes in India                                          20

Chapter 3              Introduction of GST                                              20

Chapter 4              GST - International Perspective                            10

Chapter 5              New Concepts in Proposed GST Scheme              10

                             (CGST, SGST, IGST, RNR, Cascading effect)

Chapter 6              Constitutional Amendment for GST                     5

Chapter 7              Model GST Law                                                    150

Chapter 8              Model IGST Law                                                   25

Chapter 9              FAQs on GST                                                        10

Chapter 10            GST - Recent developments                                  10

                                      Total                                                           275            

List of Annexures

Annexure 1

Text of First Discussion Paper on GST in India by Empowered Committee of State Finance Ministers, Ministry of Finance, Government of India (November,  2009)

Annexure 2

Text of the Constitutional (115^th Amendment) Bill, 2011 (Bill No. 22 of 2011) as introduced in Parliament (March, 2011)

Annexure 3

Extracts of the Report of the Standing Committee on Finance (Ministry of Finance, Department of Revenue, Government of India) on The Constitution (115th Amendment) Bill, 2011 (August, 2013)

Annexure 4

Text of the Constitutional (122^nd Amendment) Bill, 2014 ( Bill No. 192 of 2014) as introduced in Parliament (19 December, 2014)

Annexure 5

Text / Extract of Draft report of Joint Committee on Business Processes for GST (Empowered Committee of State Finance Ministers) on Business processes for GST on GST Registration ( July, 2015)

Annexure 6

Text / Extract of Draft report of Joint Committee on Business Processes for GST (Empowered Committee of State Finance Ministers) on Business processes for GST on GST Payment Process ( April, 2015)

Annexure 7

Text / Extract of Draft report of Joint Committee on Business Processes for GST (Empowered Committee of State Finance Ministers) on Business processes for GST on GST Return ( October, 2015)

Annexure 8

Text / Extract of Draft report of Joint Committee on Business Processes for GST (Empowered Committee of State Finance Ministers) on Business processes for GST on Refund Process (August, 2015)

Annexure 9

Text of Press Release dated 04.12.2015 on Report on Possible Tax rates under GST submitted by Committee headed by Chief Economic Adviser

(All Annexures about 300-325 pages)