Taxmann’s GST & Customs Law Textbook with GST 2.0 Reforms
| Author | |
|---|---|
| Publisher | |
| Language | |
| Edition |
2026 |
| ISBN |
9789375618720 |
| Pages |
660 |
| Size |
26*4*18 |
| Weight |
1.4 Kg |
| Item Code |
9789375618720 |
Original price was: ₹795.00.₹659.00Current price is: ₹659.00.
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The contents and the structure of the book are as follows:
- Part I – Goods and Services Tax (GST)
o Evolution of indirect taxes in India and the constitutional foundation of GST
o GST governance structure and legislative framework
o Meaning and scope of Supply, including composite and mixed supplies
o Levy and collection of GST
o Place of Supply, Time of Supply, and Value of Supply
o Input Tax Credit (ITC):
§ Eligibility and ineligibility
§ Blocked credits under section 17(5)
§ Apportionment and reversals (including Rule 42 methodology)
§ Capital goods and special circumstances
o Reverse Charge Mechanism (RCM) explained through statutory logic and practical illustrations
o Tax invoices, credit notes, debit notes, receipts and refund vouchers
o E-Way Bills and E-Invoicing, including IRN generation, QR codes, and portal integration
o Returns architecture and payment of tax, with an explanation of electronic ledgers
o GST implications for e-commerce and electronic commerce operators
o GST 2.0 Reforms:
§ Structural corrections
§ Rate rationalisation and notification-based implementation
§ Ease-of-compliance measures, such as pre-filled returns and automated refunds
§ Policy significance and future direction of GST - Part II – Customs Law
o Fundamental concepts and scope of Customs Law
o Territorial waters, customs waters, and jurisdictional applicability
o Types of Customs Duties, including surcharge and IGST linkage
o Valuation under Customs, supported by step-by-step computational illustrations
o Practical relevance of Customs provisions in import/export transactions
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GST & Customs Law (Incorporating GST 2.0) is a comprehensive, statute-driven, and student-oriented exposition of India’s indirect tax framework, presenting Goods and Services Tax (GST) and Customs Law as an integrated fiscal, compliance, and governance system. The book does not approach GST as a mere collection of provisions; instead, it explains GST as a living legal architecture—rooted in constitutional design, implemented through technology-driven compliance mechanisms, and continuously refined through GST Council decisions, notifications, circulars, and judicial and administrative developments. This Edition fully incorporates the GST 2.0 reform framework approved in September 2025, marking a decisive transition of GST from its initial expansion phase to a phase of structural correction, rate rationalisation, simplification, predictability, and trust-based compliance. It reflects the most current statutory position while simultaneously providing forward-looking insight into the evolving direction of GST administration and policy. A defining strength of this book lies in its pedagogical design. Each concept is explained through a structured progression—legal principle → statutory provision → rule mechanics → numerical illustration → compliance application → self-assessment and exam questions.
This book aims to fulfil the requirements of students of undergraduate courses in commerce and management, particularly the following:
- B.Com., B.Com. (Hons.), and M.Com. Students under CBCS/NEP-aligned curricula
- Faculty Members & Academicians teaching indirect taxation
- Chartered Accountancy Students studying GST and Customs Law
- Chartered Accountants, GST Practitioners, & Tax ConsultantsStudents & Professionals preparing for competitive and professional examinations involving indirect tax laws
| Weight | 1.4 kg |
|---|---|
| Dimensions | 28 × 21 × 3 cm |
| Author | |
| Publisher | |
| Language | |
| Edition |
2026 |
| ISBN |
9789375618720 |
| Pages |
660 |
| Size |
26*4*18 |
| Weight |
1.4 Kg |
| Item Code |
9789375618720 |
Laghu Siddhant Kaumudi लघुसिद्धान्तकौमुदि
₹545.00Original price was: ₹545.00.₹449.00Current price is: ₹449.00.