It is with great pride and pleasure that we bring to you our book on Indirect Taxes Comprehensive Guide to Indirect Tax Laws that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.

This book incorporates the following

• New and Unique 312 Illustrations (265 on GST & 47 on Customs & FTP)
• GST & Customs Laws as amended by Finance Act,2022 (Effective Provisions)
• Revised Foreign Trade Policy [2015-2020]
• Guideline Answers, Landmark Judgments and Select Cases of ICAI
• Tables, Flow Charts and Diagrams for easy understanding of GST laws
• Latest Circulars and Notifications up to 31st October, 2022

Contents:

Section A: Goods and Services Tax (GST)

1. GST in India
2. Supply under GST
3. Charge of GST
4. Composition Levy
5. Exemption from GST
6. Place of Supply
7. Export & Import
8. Time of Supply
9. Value of Supply
10. Input Tax Credit
11. Registration
12. Tax Invoice Credit & Debit Notes and E-way Bill
13. Accounts and Records
14. Payment of Tax, TDS & TCS
15. Returns
16. Refunds
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Administration, Demands & Recovery
20. Liability to Pay in Certain Cases
21. Advance Ruling
22. Appeals and Revision
23. Offences and Penalties
24. Job Work and Miscellaneous Provisions

Section B: Customs

1. Basic Concepts
2. Classification & Types of Customs Duties
3. Valuation
4. Importation and Exportation
5. Duty Drawback
6. Baggage, Postal Articles & Stores
7. Exemptions and Refunds

1. Foreign Trade Policy (2015-2020)