Incorporating:
Simplified Theory with relevant illustrations
Numerous numerical problems
All amendments upto 30th April 2019
Covers entire syllabus of CA-Intermediate/Final/CS-Executive/Professional and CMA-Inter/Final
Also useful for University and Management Courses

Contents
GST- An overview
IGST, CGST, SGST AND UTGST
Taxable event in GST
Supply of goods or services or both
Classification of goods and services
Value of taxable supply of goods or services or both
Valuation Rules if Value for GST not ascertainable
VAT concept and its application in GST
Input Tax Credit
Numerical Illustrations of input tax credit
Input Service Distributor (ISD)
Person liable to pay tax
Place of supply of goods or services or both other than exports or imports
Place of supply in case of export or import goods or services or both
Exports and imports
Special Economic Zones (SEZ) and EOU
Time of supply of goods and services
Reverse Change
Exemption from GST by issue or Notification
Concession to Small Enterprises
Construction and works Contract Services
Real Estate Projects
TDR/FSI/Upfront amount in Long term lease in real estate transactions
Distributive Trade Services
Passenger Transport Services
Goods Transport Services
Financial and related services
Leasing or rental services and licensing services
Software and IPR Services
Business and production services
Telecommunication, broadcasting and information supply
Community, social, personal and other services
Government related activities
Basic procedures in GST
Registration under GST
Tax Invoice, Credit and Debit Notes
Electronic Way Bill for transport of goods
Payment of taxes by case and through input tax credit
Returns under GST
Assessment and Audit
Demands and recovery
Refund in GST
Powers in GST Officers
offences and penalties
First appeal and revision in GST
Appeal before Appellate Tribunal
Appeals before High Court and Supreme Court
Prosecution and compounding
Provisions relating to evidence
Electronic Commerce
Anti-Profiteering Measures
Tax Deduction at Source (GST TDS)
Advance Ruling
Miscellaneous Provisions
GST Compensation cess
Constitutional Background of GST
Introduction to Customs Duty
Valuation for Customs Duty
Customs Procedures
Baggage, Courier and Post
Exemptions, remission in customs
Demands, Recovery and Refunds in Customs
Other provisions in Customs
Offences and Penalties in Customs Act
Overview of Foreign Trade Policy 2015-2020
Export Promotional Measures
EOU and SEZ