the gst concept & roadmap gives an insight into the emerging issues in the implementation of the gst as well as concerns after its implementation. it elucidates the concept of gst in a simplified and lucid manner. this book will be useful for general readers as well as professionals. key features: vast coverage of proposed indian model of gst as well as best international practices discusses various domains of gst like interstate taxable supply, exemption and exclusion, determination of revenue neutral rate (rnr), meaning of supply, place of supply of goods and services, time of supply comparative study of the 115th constitutional amendment bill, 2011 with the 122nd constitutional amendment bill, 2014 wide analysis of the amendments made in the 122nd constitutional amendment bill, 2014 in the context of gst detailed explanation of integrated it infrastructure which is a prerequisite for goods and service tax conceptual discussion on taxability of inter‐state transactions under integrated gst (igst) discusses the need for harmonization of taxation power coupled with various mechanisms for dispute settlement practical case study based approach through illustration and power point slides for easy understanding of concepts