Goods and Services Tax with Customs Law has been widely appreciated in its earlier editions, encouraging the release of this thoroughly updated Fourth Edition. The book is designed to provide a clear and conceptual understanding of GST, one of India’s most significant tax reforms, introduced to eliminate cascading taxes and create a unified indirect tax system. Adopting a simplified and application-oriented approach, it explains the law as implemented from 1st July, 2017, and incorporates all relevant Acts, Rules, Notifications, Circulars, and key judicial references, making it a comprehensive and accessible resource for students and practitioners alike.
Salient Features
- Learn GST the Smart Way – Clear explanations without the clutter.
- Law that Speaks your Language – Concepts broken down with relatable examples.
- Read, Grasp, Apply – Each unit flows logically for smooth understanding.
- Practice without Pressure – MCQs, FAQs & illustrations that make revision effortless.
- Exam-friendly Design – Questions shaped around real patterns and expectations.
- Your go-to Companion – reliable for classroom learning and professional use.
Unit I - Introduction
- Constitutional Framework of Indirect Taxes before GST
- Concept of VAT
- Major Defects in the Structure of Indirect Tax Prior to GST
- Rationale for GST
- Structure of GST
- Registration
Unit II - Levy and Collection of GST
- Taxable Event: Supply of Goods & Services
- Place of Supply
- Time of Supply
- Value of Supply
- Exemption from GST
- Classification of Goods or Services
Unit III – Input Tax Credit
- Eligible and Ineligible Input Tax Credit
- Apportionment of Credit and Blocked Credits
- Recovery of Excess Tax Credit
- Availability of Tax Credit in Special Circumstances
- Manner of Distribution of Credit by Input Service Distributor (ISD)
- Payment of Taxes
- Refund
- Reverse Charge Mechanism
- Job Work
Unit IV – Procedures
- Tax Invoice
- Returns
- Audit Under GST
- Assessment: Self-Assessment, Summary and Scrutiny
Unit V – Special Provisions
- Taxability of E-Commerce
- Anti-Profiteering Clause
- Avoidance of Dual Control
- E-Way Bill
- Zero-Rated Supply
- Offences and Penalties
- Appeal
Unit VI – Customs Law
- Basic Concepts
- Territorial Water of India
- High Seas
- Types of Customs Duty
- Valuation under Customs Act
- Baggage Rules and Exemptions
Question Bank
ISBN13:
978-93-49290-60-0
Weight:
0.00
Edition:
4th Edition
Language:
English
Title Code:
006