Taxmann’s bestselling commentary on all provisions of GST, explains each and every concept of GST in lucid manner. The Present Publication is the 10th Edition, authored by S.S. Gupta & updated till 1st February, 2021. This book comes in a set of 2 volumes & it is divided into six divisions, namely: Basic Concepts Exemption & Other Levies Export & Import of Goods and Services Procedures Input Tax Credit Appeals