The book has been designed for the students pursuing B.Com., BBA, M.Com., MBA, Allied Business Courses. The latest development/recent trends in GST and Customs Law has been incorporated in the book. Salient Features Efforts to cover the syllabi at all India level and is written in a simple and lucid style to be understood by a common man. Many illustrations, examples and explanations which make reading of the book interesting. The book comprises of two parts, namely, Part 1 ? GST and Part II ? Customs Law. The latest developments/recent trends in GST and Customs Law have been incorporated at appropriate places in the book. Incorporated and highlighted the changes in the Finance Act, 2020, pertaining to GST and Customs Act, 1962. At the end of every chapter adequate questions for Part A and Part B are given. Incorporated important figures/charts for easy recapitulation at the end of each chapter. Included MODEL Question paper series for the Faculty and Students community. Incorporated latest Decided Case Laws on GST and Customs Act, 1962. Incorporated Statutory Forms under GST and List of GST Rates on Goods and Services separately. Included details about syllabus, question pattern, conduct of examination to become a GST Practitioner.