Taxmann Publication Pvt LTD.

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