Students' Guide to GST and Customs Law

_Students' Guide to GST & Customs Law_ is a comprehensive, application-driven textbook that presents GST and Customs Law as a unified, fully operational indirect tax system in India. It goes beyond statutory explanation to focus on the practical working of levy, valuation, place and time of supply, exemptions, input tax credit, and compliance, while giving equal depth to customs duties and procedures. Structured on a teach-yourself methodology, the book systematically bridges theory with analytical reasoning and problem-based application. Updated up to 1st January 2026, it functions as an authoritative classroom text, self-study guide, and examination companion for CA, CS, CMA, and other students of indirect taxation.