This book has been written to minimize the need to consult multiple books while preparing for the exam and give the students a step-by-step guide for learning the subject.

This book is written in simple language, explaining the provision of the law in a step-by-step manner with the help of suitable ‘original’ illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps bridge the gap between theory and application of the subject matter.

The Present Publication is the 11^th Edition & updated till 15^th July 2023. This book is authored by Dr Vinod K. Singhania, with the following noteworthy features:

Coverage of this book includes:

• Unit 1 covers GST comprehensively
• Unit 2 covers Custom Duty comprehensively
• [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster
• [Analytical Discussion] Each para starts with analytical discussions supported by ‘well-thought-out-original-problems’. A unique style of illustrating all complex provisions has been adopted
• [Theoretical Discussions Supplemented by 300+ ‘Unique’ Illustrations] providing solutions to the knotty problems with reference to the latest position of the law
• [Unique Illustrations] The problems/illustrations provided in this book have neither come in any examination paper nor are these to be found in print anywhere
• [Solved/Unsolved Problems for Practice] Every solved problem is followed by an unsolved exercise, for which answers are given at the end of the book
• [Previous Examination Questions & Answers] are included in this book
• CA Intermediate, November 2022
• CA Intermediate, May 2022
• CA Intermediate, December 2021 (New)
• CA Intermediate, July 2021 (New)
• CA Intermediate, July 2021 (Old)
• CA Intermediate, January 2021 (New)
• CA Intermediate (IPC), January 2021 (Old)
• CA Intermediate, November 2020 (New)
• CA Intermediate, November 2019 (New)
• CA Intermediate, May 2019 (New)
• CA Intermediate, November 2018 (New)
• CA Intermediate, May 2018 (New)
• Delhi University B.Com. (Hons.), May 2018
• [Follows Six-Sigma Approach] to achieve the benchmark of ‘Zero-Error’

The contents of the book are as follows:

GST

• Basic Concepts of GST
• Concept of Supply
• Levy of GST
• Exemptions from GST
• Place of Supply
• Time of Supply
• Value of Taxable Supply
• Reverse Charge Mechanism
• Input Tax Credit
• Composition Scheme and Alternative Composition Scheme
• Registration
• Tax Invoice, Credit and Debit Notes
• Returns, Tax Payment and Interest
• Provisions Governing Real Estate Services
• Problems on GST

Custom Duty

• Basic Concepts of Customs Law
• Types of Custom Duty
• Valuation
• Customs Procedure, Baggage, Exemptions

About the Author

Dr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1976. His fields of special interest include all facets of corporate legislation and corporate economics especially the tax laws. Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania is author of many popular books and software published by Taxmann. He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 650 seminars in India and abroad.