The objective behind this book is to minimize the need to consult multiple books while preparing the exam, and also to give the students a step-by-step guide for learning the subject. This book is written in a 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 in bridging the gap between theory and application of the subject matter. This book is an authentic, up to date & amended text book on GST & Customs Law. The Present Publication is the 5th Edition & Updated till 01st January 2021, authored by CA (Dr.) K.M. Bansal, with the following noteworthy features: [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster [Student-Oriented Book] This book has been developed, keeping in mind the following factors: o Interaction of the author/teacher with his/her students in the class-room o Shaped by the author/teachers experience of teaching the subject-matter at different levels o Reaction and responses of students have also been incorporated at different places in the book Each para starts with an introduction, which aims to set the objective and focus of students regarding the content that will follow Each chapter contains complete explanation of the topic with suitable examples followed by graded illustrations and questions for practice