GST Acts with Rules – Bare Act

GST Acts with Rules [Bare Act] by Taxmann is a comprehensive and consolidated statutory reference covering India's Goods and Services Tax legislation together with the principal Rules and supporting legal framework. The publication brings together the four GST enactments—CGST Act, IGST Act, UTGST Act, and GST (Compensation to States) Act—and supplements the statutory text with section-wise annotations linking each provision to the relevant Rules, prescribed Forms, enforcement dates, Notifications, and Allied Laws.

The 6th Edition | 2026 has been fully updated to incorporate amendments introduced by the Finance Act 2026, along with consequential developments arising from the Gen-2 GST rate rationalisation effective from 22nd September 2025. It also reflects the abolition of the GST Compensation Cess on tobacco products, pan masala, and cigarettes from 1st February 2026, together with the parallel fiscal framework involving the Health Security and National Security Cess under the HSNS Cess Act 2025.

What distinguishes this publication from a conventional Bare Act is its integrated annotation architecture. Beneath each relevant statutory provision, readers are directed to the corresponding Rules, prescribed Forms, enforcement dates, governing Notifications, and connected enactments. This allows professionals to understand the principal legislation together with its procedural and compliance framework without repeatedly consulting separate rulebooks, notification compilations, or allied statutes.

The publication opens with a structured Guide to GST, providing an overview of the architecture, object, recent amendments, rate changes, special tobacco-product regime, IGST framework, zero-rated supplies, and other important operational aspects of India's GST system.

This publication is intended for the following audience:

• Tax Practitioners & Consultants – For GST advisory, return filing, audits, assessments, compliance, and litigation support
• Chartered Accountants, Company Secretaries & Cost Accountants – For day-to-day GST compliance, professional advisory, and indirect tax practice
• Lawyers & Advocates – Appearing before Adjudicating Authorities, the GST Appellate Tribunal, High Courts, and the Supreme Court
• In-house Tax, Finance & Legal Teams – Responsible for organisation-wide GST compliance, transaction review, and tax risk management
• Departmental Officers – Officers of CGST, SGST, UTGST, and Customs formations involved in assessment, adjudication, audit, and enforcement
• Academicians & Faculty – Teaching and researching indirect taxation at universities, law schools, and business schools
• Students – Preparing for CA, CS, CMA, LLB, B.Com, MBA, and other programmes where GST forms an important subject
• Competitive & Departmental Examination Aspirants – Preparing for UPSC, State Taxation Services, Judicial Services, and CGST/SGST departmental examinations
• Trade, Industry & Chamber Bodies – Preparing policy representations, compliance guidance, and GST-related member advisories
• Libraries & Institutional Subscribers – Including law firms, corporates, universities, tribunals, and government department libraries

The Present Publication is the 6th Edition | 2026, amended by the Finance Act 2026, covering the amended and updated text of the GST Acts [Act No. 12 of 2017] and Rules, with the following noteworthy features:

• Complete Text of Four GST Enactments
  • Central Goods and Services Tax Act 2017
  • Integrated Goods and Services Tax Act 2017
  • Union Territory Goods and Services Tax Act 2017
  • Goods and Services Tax (Compensation to States) Act 2017
• Finance Act 2026 Updates – Incorporates amendments introduced by the Finance Act 2026 across the relevant GST enactments, together with applicable effective dates
• Section-wise Annotations – References beneath each relevant provision identify:
  • Rules framed under the section
  • Corresponding prescribed Forms
  • Date of enforcement
  • Relevant Notifications
  • Allied Laws referred to in the provision
• Integrated Procedural Cross-references – Enables readers to move directly from a statutory provision to the applicable procedural requirements without consulting separate rulebooks
• Consolidated Rules Division – Includes:
  • Central Goods and Services Tax Rules 2017, as amended by the CGST (Fifth Amendment) Rules 2025
  • Integrated Goods and Services Tax Rules 2017
  • GST Compensation Cess Rules 2017
• Guide to GST – A structured introductory guide covering:
  • Object and architecture of GST
  • Changes introduced by the Finance Act 2026
  • Gen-2 GST rate rationalisation effective from September 2025
  • Special tobacco-products regime effective from 1st February 2026
  • HSNS Cess Act 2025
  • IGST apportionment mechanism
  • Zero-rated supplies
  • Important operational principles of GST
• GST Rate Rationalisation Coverage – Reflects the consequential changes arising from the Gen-2 GST rate restructuring effective from 22nd September 2025
• Special Tobacco & Pan Masala Regime – Covers the abolition of GST Compensation Cess on specified tobacco products, pan masala, and cigarettes from 1st February 2026, together with the corresponding HSNS Cess framework
• Removal of Difficulties Orders & Validation Provisions – Includes relevant statutory orders and validation provisions for continuity of interpretation
• Appendix of Allied Acts – Reproduces relevant provisions of Allied Laws referred to in the CGST Act, including provisions from enactments such as the Code of Civil Procedure, Indian Penal Code, and Income-tax Act
• Arrangement of Sections – Every Act opens with a detailed section-wise roadmap for quick navigation
• Separate Subject Indexes – Dedicated alphabetical subject indexes for each of the four principal GST Acts enable faster provision and topic lookup
• Legislative History Footnotes – Footnotes record important amendment history, including the enactment or notification introducing the change, its effective date, and references to earlier statutory language where relevant

The publication is organised into five sequential and self-contained divisions:

• Preliminary | Guide to GST
  • Overview of the GST framework and statutory architecture
  • Recent legislative and regulatory amendments
  • Rate rationalisation and special fiscal developments
  • Key operational and compliance principles
• Division One | Central Goods and Services Tax Act 2017
  • Arrangement of Sections
  • Annotated text of the CGST Act
  • Central Goods and Services Tax (Removal of Difficulties) Order 2020
  • Appendix containing relevant provisions of Allied Acts
  • Validation Provisions
  • Subject Index
• Division Two | Integrated Goods and Services Tax Act 2017
  • Arrangement of Sections
  • Annotated statutory text
  • Validation Provisions
  • Subject Index
• Division Three | Union Territory Goods and Services Tax Act 2017
  • Arrangement of Sections
  • Complete statutory text
  • Validation Provisions
  • Subject Index
• Division Four | Goods and Services Tax (Compensation to States) Act 2017
  • Arrangement of Sections
  • Complete statutory text
  • Subject Index
• Division Five | GST Rules
  • Central Goods and Services Tax Rules 2017, as amended by the CGST (Fifth Amendment) Rules 2025
  • Integrated Goods and Services Tax Rules 2017
  • GST Compensation Cess Rules 2017

Within each Act division, the statutory text forms the central reference framework, supported by annotations and footnotes that connect the provision with its procedural Rules, prescribed Forms, enforcement history, governing Notifications, and relevant Allied Laws. This integrated structure makes the publication a practical working reference for professionals who require both the exact statutory text and immediate access to the regulatory framework governing its implementation.