Taxmann’s GST & Customs Law (University Edition) by K.M Bansal – 6th Edition July 2021

Taxmann’s flagship publication on GST & Customs Law aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following:

• Choice Based Credit System
  • B.Com. (Hons.) Semester VI: Paper BCH 6.2: Goods and Services Tax (GST) and Customs Law
  • B.Com. Semester V: Paper BC 5.2(b): Goods & Services Tax (GST) and Customs Law
• Non-Collegiate Women’s Education Board
• School of Open Learning of University of Delhi
• Various Central Universities throughout India.

The objective behind this book is 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 illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps in bridging the gap between theory and application of the subject matter.

This book is an authentic, up to date & amended textbook on GST & Customs Law. The Present Publication is the 6^th Edition & Updated till 30^th June 2021, authored by CA (Dr.) K.M. Bansal, with the following noteworthy features:

• [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster
• [Student-Oriented Book] This book has been developed, keeping in mind the following factors:
  • Interaction of the author/teacher with their students in the classroom
  • Shaped by the author/teachers experience of teaching the subject-matter at different levels
  • Reaction and responses of students have also been incorporated at different places in the book
• Each paragraph starts with an introduction, which aims to set the objective and focus of students regarding the content that will follow
• Each chapter contains a complete explanation of the topic with suitable examples followed by graded illustrations and questions for practice
• [Question of Recent University Examinations] have been incorporated in the book:
  • B.Com. (Hons.) | 2018 – 2021
  • B.Com. | 2017 – 2020
• Follows Six-Sigma Approach to achieve the benchmark of ‘Zero-Error’

The contents of the book are as follows:

• Indirect Taxes in India: Pre-GST Era
• GST in India: An Introduction
• Registration
• Supply under GST
• Levy and Collection of GST
• Exemptions from GST
• Place of Supply
• Time of Supply
• Value of Supply
• Input Tax Credit
• Payment of Taxes
• Job Work
• Reverse Charge Mechanism
• Tax Invoice, Credit and Debit Notes
• Returns under GST
• Accounts, Records & Audit
• Assessment
• Offences, Penalties & Appeals
• Miscellaneous Provisions
• Basic Concepts of Customs Law
• Types of Customs Duty
• Valuation under Customs
• Customs Procedure
• Baggage and Exemptions