EBC’s Goods and Services Tax: Constitutional Law and Policy – 2nd Edition 2026 is a comprehensive and scholarly work examining the constitutional architecture and policy framework underpinning India’s GST regime.

GST represents one of the most significant constitutional and fiscal reforms in India’s taxation history. This book explores the constitutional amendments, legislative competence, and federal dynamics that shaped the GST framework.

The book comprehensively covers:

• Constitutional (One Hundred and First Amendment) Act

• Distribution of legislative powers between Centre and States

• GST Council – powers, functions, and decision-making process

• Federalism and cooperative federal structure

• Principles of fiscal federalism

• Constitutional limitations and challenges

• Judicial review of GST laws

• Important Supreme Court and High Court judgments

• Policy considerations and economic rationale behind GST

The 2nd Edition 2026 incorporates recent judicial pronouncements and evolving constitutional debates surrounding GST, including issues relating to GST Council recommendations, compensation to States, and legislative competence.

⭐ Key Features:

• Detailed constitutional analysis of GST framework

• Examination of Centre–State fiscal relations

• Coverage of significant constitutional litigation

• Analytical discussion on policy evolution

• Updated up to 2026 developments

This book is highly recommended for:

• Constitutional law practitioners

• Tax advocates and consultants

• Academicians and researchers

• Judicial officers

• UPSC and judiciary aspirants

• Advanced law students

With its analytical depth and policy perspective, this edition serves as a vital resource for understanding the constitutional legitimacy and evolving jurisprudence of GST in India.