Applicable for Nov 20 Exams . 
No delivery charges (i.e. free delivery)

The distinguishing features of this book are –
1. Coverage of summary of the important provisions of the GST, Customs & FTP along with charts and tables, under heading “Summarized Points for Revision”;
2. New and Unique 367 Illustrations (280 on GST and 87 on Customs & FTP) arranged Topic-wise/ Section-wise;
3. Coverage of the past questions of CA Final Exams and select questions from CS and CMA Examinations;
4. Coverage of select question asked in RTP and Practice Questions of ICAI;
5. Answers as per law as amended by Finance (No.2) Act, 2019 & other amendments upto 30th April, 2020;
6. For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
7. Excludes topics as per ICAI's Announcement dated 15th July 2020 which have become irrelevant for examination.

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

SECTION B : CUSTOMS
22. Basic Concepts  
23. Classification & Types of Customs Duties  
24. Valuation  
25. Importation and Exportation  
26. Duty Drawback  
27. Baggage, Postal Articles & Stores & Search  
28. Exemptions and Refunds  

SECTION C : FOREIGN TRADE POLICY
29. Foreign Trade Policy (2015-2020)