Taxmann’s GST Law & Practice by Arpit Haldia – 8th Edition 2026.

In GST practice, reading the bare act is never enough; the true law lives in the delegated rules, CBIC clarifications, and tribunal rulings. GST Law & Practice (8th Edition, 2026), published by Taxmann, solves the fragmentation of indirect tax research. Authored by the highly credentialed Dr. Arpit Haldia, this single-volume compendium allows practitioners to move seamlessly from statute to interpretation on the very same page. Fully updated for the Finance Act 2026, it is the definitive daily-use reference for navigating compliance, audits, and litigation.

The Defining Feature: The Three-Layer Treatment

Every single operative provision across the CGST and IGST Acts is subjected to a uniform, three-layer presentation:

• 1. The Statutory Layer: The annotated text of the section. Crucially, a dense footnote apparatus traces every substitution, insertion, and omission, preserving the pre-amendment text so you can reconstruct the law as it stood on any prior date (vital for audits and older litigation).

• 2. The Regulatory Layer: The relevant rules from the CGST Rules 2017 are reproduced in full directly under the parent section, followed immediately by a gist of all applicable CBIC notifications and circulars (updated through Circular 254/11/2025-GST).

• 3. The Judicial Layer: A curated digest of relevant case law is placed immediately below, explicitly flagging contrary decisions so you can accurately assess your litigation risks.

Litigation & GSTAT Readiness

The 8th Edition is specifically geared to prepare professionals for the activation of the appellate tribunals:

• GSTAT Procedure Rules 2025: Reproduces the new procedural code for the institution of appeals, registry functions, and hearings before the GST Appellate Tribunal (GSTAT) Principal and State Benches.

• GST Settlement of Funds Rules 2026: Covers the latest rules (GSR 225(E)) on cross-utilisation reports and settlement between the Centre and States.

• Master Navigation: Features consolidated lists of notifications and circulars at the end of the book, cross-referencing every instrument to the exact page where its application is discussed.

Who Should Buy This Book?

• Chartered Accountants & Indirect Tax Advocates: The ultimate desk reference for drafting replies, filing appeals, and advising on complex GST compliance.

• In-House GST Teams & CFOs: Essential for evaluating legal exposure and managing multi-state GST audits and assessments for multinationals and PSUs.

• Departmental Officers (CBIC, DGGI): A consolidated reference for understanding statutory powers, jurisdiction, and the latest administrative framework.

About the Author

Dr. Arpit Haldia

Dr. Arpit Haldia is a distinguished tax professional whose credentials span India’s three leading professional bodies. He is a Fellow Chartered Accountant (FCA), a Fellow Cost & Management Accountant (FCMA), and a Fellow Company Secretary (FCS). Additionally holding an LL.B. and a PhD in Taxation, his academic and practical depth is unparalleled.

A recognized authority on the Goods and Services Tax, Dr. Haldia has authored several best-selling Taxmann titles and serves as the Editor of R.K. Jain’s GST Tariff of India. Securing a 36th All-India rank in his CA Intermediate Examination, he is now a sought-after speaker at ICAI committees and professional forums, blending rigorous academic scholarship with hands-on litigation practice.

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