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Eighth Edition : April 2026
Law stated in this book is as amended by the Finance Act, 2026
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Tax liability on composite and mixed supplies
RELEVANT CIRCULARS
TAXABILITY IN CASE OF BUY ONE GET ONE FREE OFFER a
supplying two goods for the price of one Circular No. 92/11/2019-GST, dated 7-3-2019. COMPOSITE AND MIXED SUPPLY INSOFAR AS EDUCATION IS CONCERNED 30
vis-a-vis
Press Release, dated 16-10-2017
ACTIVITY OF BUS BODY BUILDING, IS A SUPPLY OF GOODS OR SERVICES
Circular No. 34/8/2018-GST, dated 1-3-2018.
RETREADING OF TYRES IS A SUPPLY OF GOODS OR SERVICES
Circular No. 34/8/2018-GST, dated 1-3-2018.
SALE OF CINEMA TICKET AND SUPPLY OF FOOD AND BEVERAGES IS COMPOSITE SUPPLY
Circular No. 201/13/2023-GST, dated 1-8-2023
GST ON REIMBURSEMENT OF ELECTRICITY CHARGES RECEIVED BY REAL ESTATE COMPANIES, MALLS, AIRPORT OPERATORS ETC. FROM THEIR LESSEES/OCCUPANTS -
i.e.,
Circular No. 206/18/2023-GST, dated 31-10-2023.
INCIDENTAL/ANCILLARY SERVICES SUCH AS LOADING/UNLOADING, PACKING, UNPACKING, TRANSSHIPMENT, TEMPORARY WAREHOUSING ETC., PROVIDED IN RELATION TO TRANSPORTATION OF GOODS BY ROAD IS TO BE TREATED AS PART OF GOODS TRANSPORT AGENCY SERVICE, AND COMPOSITE SUPPLY, OR NOT -
Circular No. 234/28/2024-GST, dated 11-10-2024.
GST ON PREFERENTIAL LOCATION CHARGES (PLC) COLLECTED ALONG WITH CONSIDERATION FOR SALE/TRANSFER OF RESIDENTIAL/COMMERCIAL PROPERTIES -
Circular No. 234/28/2024-GST, dated 11-10-2024.
RELEVANT CASE LAWS
Composite Supply and Valuation.-
Abbott Healthcare (P.) Ltd. Commissioner of State Tax Nell Gwynn House Maintenance Fund Trustees Customs and Excise Commissioners Telewest Communications PLC Customs and Excise Commissioners
Telewest Communications PLC Customs and Excise Commissioners
Levy and Collection. 9.
RELEVANT NOTIFICATIONS
REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS
S. No.Tariff item, sub-heading, heading or Chapter
Description of supply of Goods Supplier of goods Recipient of supply (1)(2)(3)(4)(5)
S. No.Tariff item, sub-heading, heading or Chapter
Description of supply of Goods
Supplier of goods Recipient of supply (1)(2)(3)(4)(5)
Explanation. 1
Explanation.—
2.
Notification No. 4/2017-Central Tax (Rate), dated 28-6-2017, as amended by, Notification No. 36/2017- Central Tax (Rate), dated 13-10-2017, Notification No. 43/2017Central Tax (Rate), dated 14-11-2017, Notification No. 11/2018-Central Tax (Rate), dated 28-5-2018, Notification No. 10/2021-Central Tax (Rate), dated 30-9-2021, Notification No. 14/2022-Central Tax (Rate), dated 30-12-2022, Notification No. 19/2023Central Tax (Rate), dated 19-10-2023 and 6/2024-Central Tax (Rate), dated 8-10-2024.
REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF SERVICES -
Sl. No.
TABLE
Category of Supply of ServicesSupplier of service Recipient of Service
Sl. No. Category of Supply of ServicesSupplier of service Recipient of Service
Sl. No. Category of Supply of ServicesSupplier of service Recipient of Service
Explanation.—
Sl. No. Category of Supply of ServicesSupplier of service Recipient of Service
[other than a person who has opted to pay tax under composition levy]
GST Law & Practice
AUTHOR : Arpit Haldia
PUBLISHER : Taxmann
DATE OF PUBLICATION : April 2026
EDITION : 8th Edition | 2026
ISBN NO : 9789371269476
No. of Pages : 1584
BINDING TYPE : Paperback
Rs. 3,795
DESCRIPTION
GST Law & Practice—A Compendium of CGST/IGST Acts along with Relevant Rules/Circulars/Notifications & Case Laws is a single-volume, provision-centric compendium of GST law. Rather than a bare-act reprint, it is a working reference in which every operative section of the CGST and IGST Acts is read together with the delegated legislation, administrative clarifications, and judicial precedent that give it meaning. Each section is immediately followed by the relevant rules, a gist of applicable notifications and circulars, and a curated digest of case law, so that the reader can move from statute to interpretation on the same page.
The book is intended as a daily-use reference for professionals and institutions engaged with GST:
• Chartered Accountants, Cost Accountants, Company Secretaries, and Advocates
• In-House Indirect-Tax Teams of Corporates, Multinationals and PSUs
• Officers of the Central and State GST administrations, DGGI, and CBIC
• Members and Counsel
• Academicians, Researchers, and Candidates
The Present Publication is the 8th Edition, amended by the Finance Act 2026. This book is edited by CA. (Dr) Arpit Halida, with the following noteworthy features:
• [Three-Layer Treatment Applied to Every Section] Uniform presentation across the book:
o Statutory Layer—Annotated text with a dense footnote apparatus tracing every substitution, insertion, and omission to the specific Finance Act, Amendment Act, Removal of Difficulties Order, or notification, with effective dates and pre-amendment text preserved
o Regulatory Layer—Relevant CGST Rules 2017 reproduced in full below the parent section with their own amendment history, followed by a gist of applicable notifications keyed to the provision
o Judicial Layer—A curated digest of case law with substantive ratios, citations, and explicit flagging of contrary decisions
• [Circulars Updated Through Late 2025] The gist of CBIC circulars runs through Circular No. 254/11/2025-GST, dated 27-10-2025, covering recent landmark clarifications including:
o Circular 251/08/2025 on post-sale discounts and financial/commercial credit notes
o Circular 253/10/2025 on the withdrawal of Circular No. 212/6/2024-GST
o Circular 252/09/2025 on the Document Identification Number (DIN) requirement
o Circular 250/07/2025 on reviewing, revisional, and appellate authorities for Common Adjudicating Authority (CAA) orders
o Circular 249/06/2025 on the generation and quoting of DIN on CBIC communications
o Circular 248/05/2025 on eligibility for Section 128A benefit where tax was paid through FORM GSTR-3B
• [Comprehensive Amendment Tracking] Every legislative change up to and including the Finance Act 2026 is integrated into the statutory text of the CGST, IGST, and UTGST Acts, with the amending instrument, effective date, and pre-amendment text preserved—enabling reconstruction of the law as it stood on any prior date, a frequent need in assessment, audit, and litigation work involving past tax periods