Taxmann's flagship publication on GST & Customs Law aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following: Choice-Based Credit System B.Com. (Hons.) Semester VI: Paper BCH 6.2: Goods and Services Tax (GST) and Customs Law B.Com. Semester V: Paper BC 5.2(b): Goods & Services Tax (GST) and Customs Law Non-Collegiate Women's Education Board School of Open Learning of the University of Delhi Various Central Universities throughout India. This book aims to minimize the need to consult multiple books while preparing for the exam and give the students a step-by-step guide for learning the subject. This book is written in simple language, explaining the provision of the law in a step-by-step manner with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps bridge the gap between theory and application of the subject matter. This book is an authentic, up-to-date & amended textbook on GST & Customs Law. The Present Publication is the 9th Edition & updated till 1st January 2023. It is authored by CA (Dr) K.M. Bansal, with the following noteworthy features: