Taxmann’s Students Guide To GST & Customs Law by Vinod K Singhania – 7th Edition July 2021

Students’ Guide to GST & Customs Law has been written with the objective to minimize the need to consult multiple books while preparing for the exam and also to 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 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 7^th Edition & Updated till 5^th July 2021, 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
• [Theoretical Discussions Supplemented by ‘Unique’ Illustrations] Theoretical discussions are suitably supplemented by 300+ problems/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
• Features of this book are as follows:
  • [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
  • [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]
    • CA Intermediate, November 2020 (New)
    • CA Intermediate (IPC), November 2020 (Old)
    • CA Intermediate, November 2019 (New)
    • CA Intermediate (IPC), November 2019 (Old)
    • CA Intermediate, May 2019 (New)
    • CA Intermediate (IPC), May 2019 (Old)
    • CA Intermediate, November 2018 (New)
    • CA Intermediate (IPC), November 2018 (Old)
    • CA Intermediate, May 2018 (New)
    • CA Intermediate (IPC), May 2018 (Old)
    • 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
  • GST Examination Questions and Answers
  • Answers to Unsolved Exercises