Model GST Law has been recently circulated by the Government for comments from stake holders. On going through the same we (ALA Legal) found that the same is a complex mix of the provisions of current laws sought to be unified in bits and pieces to give shape to a new structure, of course with certain refinements so that it be presented as GST. However, at several places it seems that the Government is rather moving backwards, which is apparent from introduction and re-emphasis of certain archaic provisions; especially those vesting the officers with unbridled and arbitrary powers. Likewise, certain other fundamental provisions such as those relating to valuation, credit, and time of supply also fail to show the progressiveness which keenly expected from GST.

In sum, the Model GST Law is an interesting mix of a new & highly evolved concept, couched in a framework which is largely based upon the complicated, cumbersome and highly controlled legislations currently prevailing.


Being professionals working as specialists in the areas concerning Indirect taxes, we were naturally interested in examining the new GST law and to spread awareness on the various important aspects concerning the same. It is also important to garner the views of the stake holders which is only possible when they are made aware of the fine print, through professional’s eye peeping into the fine print.

Thus, we present this site to you all, containing the analysis of various issues in minutest detail possible.