{"product_id":"gst-customs-law-ca-taxmann-edition-2026","title":"GST \u0026 Customs Law | CA | TAXMANN | EDITION 2026","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGST \u0026amp; Customs Law (Incorporating GST 2.0)\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a comprehensive, statute-based textbook that presents GST and Customs Law as a unified indirect tax and compliance framework. Fully updated with amendments up to 31\u003csup\u003est\u003c\/sup\u003e December 2025, the 13\u003csup\u003eth\u003c\/sup\u003e Edition integrates the GST 2.0 reforms (September 2025), capturing the shift towards structural correction, rate rationalisation, and simplified, trust-based compliance. The book follows a concept-first, illustration-driven pedagogy, explaining each topic through statutory provisions, rule mechanics, numerical illustrations, and exam-oriented practice. Designed for commerce students, CA aspirants, faculty, and tax professionals, it serves as both a strong foundational text and a practical reference for execution.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003ch2 class=\"sec-pro-heading-1\"\u003eBook\u003cspan\u003e \u003c\/span\u003eDescription\u003c\/h2\u003e\n\u003cdiv id=\"targetElement\" class=\"ui-texts-1 descpt-ul ani-resize-ui-1\"\u003e\n\u003cp\u003e\u003cem\u003e\u003cspan\u003eGST \u0026amp; Customs Law (Incorporating GST 2.0) \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003eis a comprehensive, statute-driven, and student-oriented exposition of India's indirect tax framework, presenting Goods and Services Tax (GST) and Customs Law as an integrated fiscal, compliance, and governance system. The book does not approach GST as a mere collection of provisions; instead, it explains GST as a living legal architecture—rooted in constitutional design, implemented through technology-driven compliance mechanisms, and continuously refined through GST Council decisions, notifications, circulars, and judicial and administrative developments. This Edition fully incorporates the GST 2.0 reform framework approved in September 2025, marking a decisive transition of GST from its initial expansion phase to a phase of structural correction, rate rationalisation, simplification, predictability, and trust-based compliance. It reflects the most current statutory position while simultaneously providing forward-looking insight into the evolving direction of GST administration and policy. A defining strength of this book lies in its pedagogical design. Each concept is explained through a structured progression—legal principle → statutory provision → rule mechanics → numerical illustration → compliance application → self-assessment and exam questions.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book aims to fulfil the requirements of students of undergraduate courses in commerce and management, particularly the following:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eB.Com., B.Com. (Hons.), and M.Com. Students\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eunder CBCS\/NEP-aligned curricula\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eFaculty Members \u0026amp; Academicians\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eteaching indirect taxation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountancy\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cem\u003eStudents\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003estudying GST and Customs Law\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eChartered Accountants, GST Practitioners, \u0026amp; Tax Consultants\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eStudents \u0026amp; Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003epreparing for competitive and professional examinations involving indirect tax laws\u003c\/li\u003e\n\u003cli\u003eThe book caters effectively to both first-time learners seeking conceptual clarity and advanced readers requiring execution-level understanding\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 13\u003csup\u003eth\u003c\/sup\u003e\u003cspan class=\"apple-converted-space\"\u003e \u003c\/span\u003eEdition, amended up to 31\u003csup\u003est\u003c\/sup\u003e December 2025. It is authored by CA. (Dr) K.M. Bansal, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eGST 2.0 Reform Integration\u003c\/strong\u003e] Provides a structured and analytical treatment of the September 2025 GST reforms, covering their background, objectives, and long-term impact. The reforms are explained through three core pillars—structural reforms, rate rationalisation, and ease of living\/ease of doing business—highlighting their role in reducing litigation, correcting inverted duty structures, simplifying rate slabs, and improving refund efficiency\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eConcept-first, Statute-backed Approach\u003c\/strong\u003e] Each topic is introduced conceptually and firmly anchored in the provisions of the CGST Act, IGST Act, GST (Compensation to States) Act, and relevant Customs legislation, ensuring statutory accuracy without sacrificing clarity\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eIllustration-driven Learning Model\u003c\/strong\u003e] Extensive use of worked numerical illustrations, case-based scenarios, and step-by-step computations, particularly in critical areas such as Input Tax Credit (ITC), Reverse Charge Mechanism (RCM), valuation, tax computation, and Customs assessable value\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eStrong Compliance-system Orientation\u003c\/strong\u003e] Explains GST as a portal-driven compliance system, covering e-invoicing workflows, e-way bills, auto-populated returns, inward supply statements (\u003cem\u003eGSTR-2A and GSTR-2B\u003c\/em\u003e), electronic ledgers, and refund mechanisms\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eIntegrated GST-Customs Perspective\u003c\/strong\u003e] Customs Law is explained not in isolation but in direct connection with GST on imports and exports, IGST on imports, valuation principles, and cross-border trade compliance\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExam-oriented Pedagogy\u003c\/strong\u003e] Chapters consistently include 'Test Your Knowledge' sections and Previous Examination Questions, making the book highly suitable for academic and professional examinations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe contents and the structure of the book are as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart I – Goods and Services Tax (GST)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eEvolution of indirect taxes in India and the constitutional foundation of GST\u003c\/li\u003e\n\u003cli\u003eGST governance structure and legislative framework\u003c\/li\u003e\n\u003cli\u003eMeaning and scope of Supply, including composite and mixed supplies\u003c\/li\u003e\n\u003cli\u003eLevy and collection of GST\u003c\/li\u003e\n\u003cli\u003ePlace of Supply, Time of Supply, and Value of Supply\u003c\/li\u003e\n\u003cli\u003eInput Tax Credit (ITC):\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEligibility and ineligibility\u003c\/li\u003e\n\u003cli\u003eBlocked credits under section 17(5)\u003c\/li\u003e\n\u003cli\u003eApportionment and reversals (including Rule 42 methodology)\u003c\/li\u003e\n\u003cli\u003eCapital goods and special circumstances\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eReverse Charge Mechanism (RCM) explained through statutory logic and practical illustrations\u003c\/li\u003e\n\u003cli\u003eTax invoices, credit notes, debit notes, receipts and refund vouchers\u003c\/li\u003e\n\u003cli\u003eE-Way Bills and E-Invoicing, including IRN generation, QR codes, and portal integration\u003c\/li\u003e\n\u003cli\u003eReturns architecture and payment of tax, with an explanation of electronic ledgers\u003c\/li\u003e\n\u003cli\u003eGST implications for e-commerce and electronic commerce operators\u003c\/li\u003e\n\u003cli\u003eGST 2.0 Reforms:\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eStructural corrections\u003c\/li\u003e\n\u003cli\u003eRate rationalisation and notification-based implementation\u003c\/li\u003e\n\u003cli\u003eEase-of-compliance measures, such as pre-filled returns and automated refunds\u003c\/li\u003e\n\u003cli\u003ePolicy significance and future direction of GST\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart II – Customs Law\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eFundamental concepts and scope of Customs Law\u003c\/li\u003e\n\u003cli\u003eTerritorial waters, customs waters, and jurisdictional applicability\u003c\/li\u003e\n\u003cli\u003eTypes of Customs Duties, including surcharge and IGST linkage\u003c\/li\u003e\n\u003cli\u003eValuation under Customs, supported by step-by-step computational illustrations\u003c\/li\u003e\n\u003cli\u003ePractical relevance of Customs provisions in import\/export transactions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe structure of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eThe book is organised into\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cem\u003eclearly demarcated units and chapters\u003c\/em\u003e\u003c\/strong\u003e, enabling systematic and progressive learning.\u003c\/li\u003e\n\u003cli\u003eEach chapter follows a\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cem\u003elogical internal structure\u003c\/em\u003e\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eStatutory Framework → Explanation → Illustration → Application → Assessment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eComputational topics are taught using\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cem\u003ealgorithmic, stepwise methods\u003c\/em\u003e\u003c\/strong\u003e, particularly for ITC apportionment, RCM liability, returns, and Customs valuation\u003c\/li\u003e\n\u003cli\u003eA comprehensive list of\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cem\u003eabbreviations and technical terms\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003esupports ease of reference in an acronym-intensive GST environment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43092382187654,"sku":null,"price":699.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/1767954266917_1_9789375618720_Detail-Page-1200x1700.jpg?v=1769889203","url":"https:\/\/genzbookcompany.com\/products\/gst-customs-law-ca-taxmann-edition-2026","provider":"GenZbookcompany","version":"1.0","type":"link"}