{"product_id":"students-guide-to-gst-customs-law-ca-intermediate-2026-edition","title":"Students' Guide to GST \u0026 Customs Law | CA INTERMEDIATE | 2026 EDITION","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eStudents' Guide to GST \u0026amp; Customs Law\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e 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.\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\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eStudents' Guide to GST \u0026amp; Customs Law\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e is a comprehensive, student-oriented, and application-driven textbook that presents the Goods and Services Tax (GST) and Customs Law as an integrated, fully operational indirect tax system in India. The book reflects the settled and jurisprudentially mature phase of GST alongside the continuously evolving customs law framework governing cross-border trade. It explains GST not merely as a statutory framework, but as a functional economic and compliance system, focusing on how levy, classification, valuation, place of supply, time of supply, exemptions, input tax credit, and compliance provisions operate in practice. Parallelly, Customs Law is treated as an equally important pillar of indirect taxation, with structured and detailed coverage of customs duties, valuation rules, clearance procedures, baggage provisions, and exemptions. The central objective of this work is to eliminate learning fragmentation. It is editorially designed to minimise the need to consult multiple textbooks, bare acts, and problem manuals by offering a single, integrated learning resource that systematically moves from statutory concepts to analytical reasoning and practical application. Written on a teach-yourself methodology, the book functions simultaneously as a classroom textbook, a self-study guide, and an examination companion.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book \u003cstrong\u003ecaters\u003c\/strong\u003e to multiple audiences, as listed below:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eStudents of CA, CS, CMA, \u0026amp; Other Professional Courses\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewhere GST and Customs form core or allied subjects\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eUndergraduate \u0026amp; Postgraduate Students\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003eof Commerce, Management, and Law studying indirect taxation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eFaculty Members \u0026amp; Academic Institutions\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eseeking a structured, paragraph-wise, illustration-driven teaching text\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eLearners Preparing for Examinations\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ethat emphasise problem-solving, valuation, and application of law, rather than rote learning\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eEarly-career Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eseeking a consolidated reference on GST and fundamental customs law\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 14\u003csup\u003eth\u003c\/sup\u003e Edition | 2026 and amended up to 1st January 2026. This book is authored by\u003cspan class=\"apple-converted-space\"\u003e \u003c\/span\u003eDr Vinod K. Singhania, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eTeach-yourself Pedagogical Design\u003c\/strong\u003e] The entire book is structured on a self-learning model, enabling readers to independently progress from basic concepts to advanced application without continuous external instruction\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eConcept-to-Application Continuum\u003c\/strong\u003e] Each topic follows a disciplined progression—statutory principle, analytical explanation, numerical or situational illustration, and consolidated problem practice\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eParagraph-wise Analytical Presentation\u003c\/strong\u003e] Content is organised into clearly numbered paragraphs, each addressing a distinct legal concept, ensuring precision, ease of reference, and efficient revision\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExtensive Original Problem Bank\u003c\/strong\u003e] The book contains well over 300 original problems and illustrations, carefully drafted to explain complex provisions such as valuation, exemptions, place of supply, reverse charge, ITC computation, and duty calculation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDedicated Consolidated Practice Modules\u003c\/strong\u003e] In addition to chapter-wise illustrations, the book includes a full chapter devoted exclusively to Problems on GST, allowing students to integrate and test their learning comprehensively\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eEqual Depth for GST and Customs Law\u003c\/strong\u003e] Customs Law is not treated as a peripheral add-on. It receives independent, chapter-wise treatment covering concepts, duties, valuation, procedures, baggage rules, and exemptions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eQuick-reference Rate Summaries\u003c\/strong\u003e] Annexures provide at-a-glance summaries of GST rates for goods and services, aiding quick recall and examination-time efficiency\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExam-oriented Appendix\u003c\/strong\u003e] An appendix compiles GST Examination Questions and Answers, including CA Intermediate papers (up to January 2025) and university-level examinations, strengthening exam alignment\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated Law\u003c\/strong\u003e] All discussions reflect statutory provisions, notifications, and legal developments as amended up to 1st January 2026\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe coverage of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eUnit I | Goods and Services Tax (GST)\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– The GST unit is developed in a logical sequence that mirrors the real-world tax framework:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBasic concepts and constitutional framework of GST\u003c\/li\u003e\n\u003cli\u003eConcept of supply, including goods vs services, composite and mixed supplies\u003c\/li\u003e\n\u003cli\u003eLevy and collection of CGST, SGST, IGST, and UTGST\u003c\/li\u003e\n\u003cli\u003eExemptions and zero-rated supplies\u003c\/li\u003e\n\u003cli\u003ePlace of supply rules for goods and services, including import\/export scenarios\u003c\/li\u003e\n\u003cli\u003eTime of supply and value of taxable supply\u003c\/li\u003e\n\u003cli\u003eReverse Charge Mechanism\u003c\/li\u003e\n\u003cli\u003eInput Tax Credit—eligibility, restrictions, computation, and utilisation\u003c\/li\u003e\n\u003cli\u003eComposition scheme and alternative composition scheme\u003c\/li\u003e\n\u003cli\u003eRegistration provisions, tax invoices, credit and debit notes\u003c\/li\u003e\n\u003cli\u003eReturns, tax payment, and interest provisions\u003c\/li\u003e\n\u003cli\u003eSpecial chapter on GST provisions governing real estate services, including rate and regime-specific analysis\u003c\/li\u003e\n\u003cli\u003eA comprehensive Problems on GST chapter consolidating the application across the syllabus\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eUnit II | Customs Duty\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– The Customs Law unit presents a complete operational framework governing imports and exports:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBasic concepts and scope of Customs Law\u003c\/li\u003e\n\u003cli\u003eLevy and chargeability of customs duties\u003c\/li\u003e\n\u003cli\u003eTypes of customs duties\u003c\/li\u003e\n\u003cli\u003eValuation of imported and export goods\u003c\/li\u003e\n\u003cli\u003eCustoms clearance procedures and documentation\u003c\/li\u003e\n\u003cli\u003eBaggage rules and passenger clearances\u003c\/li\u003e\n\u003cli\u003eExemptions and concessions under customs law\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\u003e\n\u003cstrong\u003e\u003cem\u003eTwo-unit Architecture\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e(GST followed by Customs) for conceptual clarity\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChapter-wise Progression\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efrom foundational principles to advanced application\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eParagraph-numbered Exposition\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eenabling precise navigation and citation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIllustration-led Learning\u003c\/em\u003e\u003c\/strong\u003e, immediately following conceptual discussions\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eContinuous Assessment Orientation\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ethrough embedded problems and consolidated practice chapters\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default 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