Taxmann Student’s Guide to GST & Customs Law By Vinod K Singhania 14th Edition January 2026

The Present Publication is the 14^th Edition | 2026 and amended up to 1st January 2026. This book is authored by Dr Vinod K. Singhania, with the following noteworthy features:

• [Teach-yourself Pedagogical Design] The entire book is structured on a self-learning model, enabling readers to independently progress from basic concepts to advanced application without continuous external instruction
• [Concept-to-Application Continuum] Each topic follows a disciplined progression—statutory principle, analytical explanation, numerical or situational illustration, and consolidated problem practice
• [Paragraph-wise Analytical Presentation] Content is organised into clearly numbered paragraphs, each addressing a distinct legal concept, ensuring precision, ease of reference, and efficient revision
• [Extensive Original Problem Bank] The book contains well over 300 original problems and illustrations, carefully drafted to explain complex provisions such as valuation, exemptions, place of supply, reverse charge, ITC computation, and duty calculation
• [Dedicated Consolidated Practice Modules] In addition to chapter-wise illustrations, the book includes a full chapter devoted exclusively to Problems on GST, allowing students to integrate and test their learning comprehensively
• [Equal Depth for GST and Customs Law] Customs Law is not treated as a peripheral add-on. It receives independent, chapter-wise treatment covering concepts, duties, valuation, procedures, baggage rules, and exemptions
• [Quick-reference Rate Summaries] Annexures provide at-a-glance summaries of GST rates for goods and services, aiding quick recall and examination-time efficiency
• [Exam-oriented Appendix] An appendix compiles GST Examination Questions and Answers, including CA Intermediate papers (up to January 2025) and university-level examinations, strengthening exam alignment
• [Updated Law] All discussions reflect statutory provisions, notifications, and legal developments as amended up to 1st January 2026

The coverage of the book is as follows:

• Unit I | Goods and Services Tax (GST) – The GST unit is developed in a logical sequence that mirrors the real-world tax framework:
  • Basic concepts and constitutional framework of GST
  • Concept of supply, including goods vs services, composite and mixed supplies
  • Levy and collection of CGST, SGST, IGST, and UTGST
  • Exemptions and zero-rated supplies
  • Place of supply rules for goods and services, including import/export scenarios
  • Time of supply and value of taxable supply
  • Reverse Charge Mechanism
  • Input Tax Credit—eligibility, restrictions, computation, and utilisation
  • Composition scheme and alternative composition scheme
  • Registration provisions, tax invoices, credit and debit notes
  • Returns, tax payment, and interest provisions
  • Special chapter on GST provisions governing real estate services, including rate and regime-specific analysis
  • A comprehensive Problems on GST chapter consolidating the application across the syllabus
• Unit II | Customs Duty – The Customs Law unit presents a complete operational framework governing imports and exports:
  • Basic concepts and scope of Customs Law
  • Levy and chargeability of customs duties
  • Types of customs duties
  • Valuation of imported and export goods
  • Customs clearance procedures and documentation
  • Baggage rules and passenger clearances
  • Exemptions and concessions under customs law

About the Author