BC’s Sectionwise Compendium on GST (Set of 2 Volumes) – Edition 2026 is a comprehensive and authoritative reference work designed to provide a clear, practical, and section-by-section understanding of India’s Goods and Services Tax (GST) law. Meticulously updated to incorporate all amendments, notifications, circulars, and judicial developments up to 2026, this two-volume set serves as a reliable guide for interpreting and applying GST provisions in day-to-day practice.

The compendium offers a section-wise analysis of the CGST Act, IGST Act, and allied GST laws, presenting each statutory provision along with detailed explanations, relevant rules, notifications, circulars, and clarificatory notes. This structured approach enables readers to quickly locate and understand the scope, intent, and practical implications of each section, making it extremely useful for compliance, advisory, and litigation purposes.

A key strength of this work is its extensive coverage of case laws. Important judgments of the Supreme Court, High Courts, and GST Appellate Authorities are carefully selected and discussed under the relevant statutory provisions. This helps readers understand how GST laws are being interpreted by courts and authorities, resolve interpretational issues, and apply settled legal principles to real-world situations.

The two-volume set comprehensively covers critical GST areas such as levy and collection of tax, supply of goods and services, time and place of supply, valuation, input tax credit, registration, tax invoices, returns, payment of tax, refunds, audits, assessments, demands and recovery, offences and penalties, and appeals and revisions. Practical insights and cross-references across sections make the book especially valuable for handling complex GST issues.

Written in a clear, concise, and practitioner-friendly style, BC’s Sectionwise Compendium on GST – Edition 2026 is an indispensable resource for chartered accountants, tax practitioners, advocates, GST consultants, corporate tax teams, academicians, and advanced students of indirect taxation. It is equally useful for professionals involved in GST compliance, advisory work, departmental proceedings, and appellate litigation.

Overall, this two-volume compendium stands out as a dependable and up-to-date GST reference that combines statutory clarity, judicial interpretation, and practical utility—making it an essential addition to every GST professional’s library.