CHAPTER 1
BASIC CONCEPTS OF GST
UNIT 1 : GST
CHAPTER 2
CONCEPT OF SUPPLY
3
CHAPTER
LEVY OF GST
CHAPTER 4
EXEMPTIONS FROM GST
CHAPTER 5 PLACE OF SUPPLY
CHAPTER 6 TIME OF SUPPLY
CHAPTER 7
VALUE OF TAXABLE SUPPLY
CHAPTER 8
REVERSE CHARGE MECHANISM
CHAPTER 9 INPUT TAX CREDIT
CHAPTER 10
COMPOSITION SCHEME AND ALTERNATIVE COMPOSITION SCHEME
CHAPTER 11 REGISTRATION
CHAPTER 12
TAX INVOICE, CREDIT AND DEBIT NOTES
CHAPTER 13 RETURNS, TAX PAYMENT AND INTEREST
CHAPTER 14
PROVISIONS GOVERNING REAL ESTATE SERVICES
CHAPTER 15
PROBLEMS ON GST
CHAPTER 16
UNIT
2 : CUSTOMS
DUTY
BASIC CONCEPTS OF CUSTOMS LAW
CHAPTER 17
TYPES OF CUSTOMS DUTY
CHAPTER 18 VALUATION
CHAPTER 19
CUSTOMS PROCEDURES, BAGGAGE, EXEMPTIONS
APPENDIX 1
GST EXAMINATIONS AND ANSWERS
CA Intermediate, May 2024
CA Intermediate, November 2023
CA Intermediate, May 2023
CA Intermediate, November 2022
CA Intermediate, May 2022
CA Intermediate, December 2021 (New)
CA Intermediate, July 2021 (New)
CA Intermediate, January 2021 (New)
CA Intermediate, November 2020 (New)
CA Intermediate, November 2019 (New)
Delhi University B.Com. (Hons.), May 2018
APPENDIX 2
ANSWERS TO UNSOLVED EXERCISES
Students’ Guide to GST & Customs Law
AUTHOR : VINOD K. SINGHANIA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : JANUARY 2025
EDITION : 13TH EDITION | 2025
ISBN NO : 9789364555647
NO. OF PAGES : 352
BINDING TYPE : PAPERBACK
DESCRIPTION
Students’ Guide to GST & Customs Law has been thoroughly revised to simplify the landscape of India’s indirect taxation—particularly GST and Customs Law. Employing a methodical and student-friendly presentation, this book offers a carefully phased step-by-step approach that promotes deep comprehension without inundating readers with complex legal jargon. From fundamental concepts to intricate provisions, each topic is elucidated and exemplified through practical, innovative illustrations.
This book caters to undergraduate and postgraduate students, professional aspirants (CA, CMA, CS), taxation enthusiasts and self-learners.
The Present Publication is the 13th Edition | 2025 and amended up to 1st January 2025. This book is authored by Dr Vinod K. Singhania, with the following noteworthy features:
• [Teach-yourself Method] Analytical overviews, solved examples, and practical unsolved exercises (with model answers) for thorough understanding and selfassessment
• [Balanced Theory & Practice] Real-world scenarios, case studies, and concise recaps foster both conceptual clarity and problem-solving skills
• [Extensive Practice Material] Original problems, past exam questions, and appendices provide fresh, exam-like practice
• [Up-to-date Amendments & Exam Orientation] Incorporates the latest legislative changes, circulars, and notifications, with past CA Intermediate questions integrated throughout
The coverage of the book is as follows:
• GST
o The transition from pre-GST indirect taxes, dual GST structure, supply, consideration, exemptions, valuation, time/place of supply, reverse charge, returns, e-way bills, input tax credit, TDS/TCS, and more—illustrated with 300+ solved problems
• Customs Law
o Definitions, customs duty types, classification, valuation, import/export procedures, and baggage provisions—reinforced through solved and unsolved exercises