We have great pleasure in presenting First edition “GST and Customs Duty” written for students of UG courses and PG courses. The subject matter is written in a simple and easily understandable language with sufficient support from real GST and Customs Duty information.
The language of the book is simple and the coverage of various unit is exhaustive with examples. This work is prepared as a basic material for the learners to know fully about GST and Customs Duty. We have tried to make the book very useful for the students but still we will thankfully solicit and incorporate the suggestions of our readers. This title “GST and Customs Duty” provides them an opportunity to develop the skills necessary to meet the challenges.
This is an attempt to provide the students with thorough understanding of GST and Customs Duty concepts. In writing this book we have benefited immensely from the studies of a number of books and the articles written by scholars spread over diversely.
Contents –
1. Introduction
2. GST Act 2017
3. Procedure and Incidence of Tax
4. GST Registration
5. Input Tax Credit
6. Customs Duty (Customers Act, Customs Tariff Act)
Selected Questions with Answer
