The Eighteenth revised edition of the book covers the syllabus of M.Com./MBA/CA/CS/CMA and all other undergraduate Business related courses completely. The present edition has discussed provisions and practical aspects of Central GST, State GST and integrated GST act in simple way. Salient Features New concepts have been explained in a lucid manner. It is written in a simple language and the text is self-explanatory. Adequate questions have been incorporated at the end of every chapter including multiple choice questions. Tables and Diagrams are provided wherever necessary to illustrate the text.