R.K. Jain GST Law Manual | 2026-27

R.K. Jain’s GST Law Manual is a comprehensive, practice-driven reference work that presents the entire GST legal and operational framework in a single, integrated two-volume set. The Manual is designed to enable its correct application, interpretation, and defence in professional practice. The publication consolidates primary legislation (Acts), delegated legislation (Rules), procedural infrastructure (Forms & Proformas), rate schedules, notifications, departmental instructions, advance rulings, and judicial precedents into a logically layered and highly navigable system. It is built to support the complete GST workflow—from transaction structuring and compliance execution to audit response, adjudication, and appellate proceedings. A defining editorial strength of this edition is its Budget 2026–first architecture. Volume 1 opens with Finance Bill, 2026 (relevant extracts), Notes on Clauses, the Explanatory Memorandum, and the TRU letter dated 1-2-2026, followed by contemporaneous rule and notification changes, including the Health Security se National Security Cess (First Amendment) Rules 2026. This ensures that users first understand what has changed and why, before working with the consolidated statutory and procedural framework.