The book incorporates the following :

• Summarized Points for Quick Revision (Colourful Book) 
  
• 361 Illustrations (281 on GST & 80 on Customs & FTP)
  Content
  
• GST & Customs Laws as Amended made by Finance (No.2) Act, 2024
• Amendments made by the Finance Act, 2025 applicable for May 2026 Exams and
  onwards
• Tables, Flow Charts and Diagrams for easy understanding
• Latest Circulars and Notifications
• Past ICAI Examination Questions, RTP and MTP Questions

SECTION A: GOODS AND SERVICES TAX (GST)

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

SECTION B: CUSTOMS AND FTP

1. Levy of an Exemptions from Customs Duty
2. Types of Duty
3. Classification of Imported and Export Goods
4. Valuation under the Customs Act 1962
5. Importation and Exportation of Goods
6. Refunds
7. Foreign Trade Policy