In the dynamic landscape of Goods and Services Tax (GST) in India, The Institute of Chartered Accountants of India (ICAI) continues to play a pivotal role in policy-making and implementation. The 11th edition of the 'Background Material on GST' stands as a testament to ICAI's commitment to providing up-to-date, qualitative insights into the evolving GST laws.Foreword:The foreword emphasizes the