The Goods and Services Tax (GST), implemented eight years ago, continues to be a cornerstone in the transformation of India’s tax system, driving greater efficiency, transparency and sustained economic growth. Guided by the GST Council and backed by technology-driven reforms, GST has significantly reshaped the indirect tax framework and contributed to the emergence of a more coherent and efficient tax environment across the country.
The Government has maintained an unwavering focus on simplifying processes, rationalising tax rates and leveraging digital infrastructure, with the objective of establishing a stable, growth-oriented and globally competitive GST regime.
In alignment with these national efforts, The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has continued to play a proactive role in strengthening the knowledge base and professional competence of its members in the field of GST. The Committee has been conducting certificate courses, conferences, webcasts, and e-learning programmes, and has been instrumental in bringing out comprehensive technical publications on various aspects of GST.
As part of these initiatives, ICAI has brought out the revised 11th edition of the publication “GST Act(s) and Rule(s) – Bare Law”, updated with amendments up to 31st October 2025. The publication is aimed at fostering precise legal understanding and facilitating the informed application of GST law, thereby strengthening professional excellence in GST practice.
The Complete Bare Law can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/11/GST-Acts-and-Rules-Bare-Law-November-2025.pdf
