Vijay Kumar writes Jest GST, a weekly column on GST, first published on taxindiaonline.com (TIOL). The essays in this archive begin on 24 January 2018. The column’s subjects include disputes and appeals, the department’s powers of investigation and arrest, the GST Council and tax policy, and what GST applies to and at what rate. An essay usually quotes a judgment, a statute or a circular at length and then comments on it. Most essays question how the government and the department make and apply the law. Click an essay to choose it, then click “read this essay” to open it.