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The government implemented the Goods and Services Tax (GST) on 1 July 2017 to mitigate the cascading effect of indirect taxes and put a simplified tax system in place with free flow of input credits. The role of the GST Council and the Central Board of Indirect Taxes and Customs has been remarkable during the course of these three years to gradually move towards achieving the aim of ‘one nation one tax’.
Being a new regime, the GST has undergone several amendments along with clarifications and notifications over time. Further, several court orders, rulings of Authority for Advance Rulings (AARs) and Appellate AARs, and orders of the National Anti-Profiteering Authority (NAA) have also contributed to the evolution of this tax regime.
Our GST Compendium is an attempt to help our readers keep pace with the recent changes in the GST arena. In addition, it also covers key developments under various other indirect tax laws, namely customs law, Foreign Trade Policy, SEZ laws, including erstwhile laws.
We hope you will find it informative and useful.
The February 2026 edition of our GST Compendium provides a crisp analysis of proposals from the Union Budget 2026-27, legislative, administrative, and judicial developments across GST, Customs, erstwhile laws and SEZ, along with GSTN advisories.
Key GST, direct tax and judicial updates shaping compliance, valuation, ITC and dispute management in 2026.
The GST Compendium November 2025 highlights major GST, customs, and tax reforms, key judicial rulings, and tech-driven compliance updates shaping India’s evolving indirect tax landscape.
The October 2025 edition of the GST Compendium presents a comprehensive overview of the latest indirect tax reforms, with a particular focus on the implementation of GST 2.0 following the 56th GST Council meeting. This structural overhaul introduces a streamlined three-rate framework, rationalised service classifications, and procedural enhancements aimed at improving compliance certainty and operational efficiency across sectors.
The October 2025 edition of the GST Compendium presents a comprehensive overview of the latest indirect tax reforms, with a particular focus on the implementation of GST 2.0 following the 56th GST Council meeting. This structural overhaul introduces a streamlined three-rate framework, rationalised service classifications, and procedural enhancements aimed at improving compliance certainty and operational efficiency across sectors.
The September 2025 edition of our GST Compendium provides an in-depth analysis of these reforms, including structural corrections, updated rate frameworks, streamlined registration processes, provisional refund mechanisms, and dispute resolution measures.
The unanimous adoption of these reforms by the Centre and all states reflects a shared resolve to place citizens at the heart of policy and to align GST with India’s long-term developmental aspirations.
Shifting trade policies, evolving legal interpretations, and notable judicial rulings are redefining India’s indirect tax environment.