Students' Guide to GST and Customs Law

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Description
•    The book is designed on "teach-yourself" technique which enables students to learn faster:
•    While the law relating to GST has been discussed thoroughly, the discussion on customs law
      is also comprehensively dealt with.
•    Each para (with a distinct number) starts with analytical discussion supported by well-thought
      out original problems. A unique style of illustrating all complex provisions has been adopted.
•    Theoretical discussion is suitably supplemented by problems/illustrations (over 300 in number).
      These problems/illustrations have hitherto neither been posed in any examination paper nor
      are these to be found in print anywhere.
•    Every solved problem is followed by an unsolved exercise. Answers to unsolved exercises are
      given at the end of book in Appendix.
•    The law stated in this book is as amended up to Jan. 1, 2024
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Contents
Unit 1: GST
1.    Basic Concepts of GST
2.    Concept of Supply
3.    Levy of GST
4.    Exemptions from GST
5.    Place of Supply
6.    Time of Supply
7.    Value of Taxable Supply
8.    Reverse Charge Mechanism
9.    Input Tax Credit
10.  Composition Scheme and Alternative Composition Scheme
11.  Registration
12.  Tax Invoice, Credit and Debit Notes
13.  Returns, Tax Payment and Interest
14.  Provisions Governing Real Estate Services
Unit 2 : Customs Duty
15. Problems on GST
16. Basic Concepts of Customs Law
17. Types of Customs Duty
18. Valuation
19. Customs Procedures, Baggage, Exemptions
Appendix 1 GST Examinations and Answers
Appendix 2 Answers to Unsolved Excercise
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Author Details
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 750 seminars in India and abroad. He can be reached at uks@taxmann.com.
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