Aadhya's CA Final Comprehensive Guide to Indirect Tax Laws - Book By Dr Vandana Bangar and Dr Yogendra Bangar

(For CA Final, CMA, CS and other Professional Courses)

For Exam Attempts : Nov 2026, May 2027

This book incorporates the following :

New and Unique 281 Illustrations (236 on GST & 45 on Customs & FTP)
GST & Customs Laws as amended by Finance Act, 2026
Foreign Trade Policy [2023]
Guideline Answers, Landmark Judgments and Select Cases of ICAI
Tables, Flow Charts and Diagrams for easy understanding of GST laws
Latest Circulars and Notifications upto 30th April, 2026

Contents
SECTION A: GOODS AND SERVICES TAX (GST)

Supply under GST
Charge of GST and Composition Levy
Place of Supply
Exemption from GST
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice; Credit and Debit Notes
Accounts and Records; E-way Bill
Payment of Tax
Electronic Commerce Transactions under GST
Returns
Import and Export Under GST
Refunds
Job Work
Assessment and Audit
Inspection, Search, Seizure and Arrest
Demands and Recovery
Liability to Pay in Certain Cases
Offences and Penalties and Ethical Aspects under GST
Appeals and Revision
Advance Rulings
Miscellaneous

SECTION B: CUSTOMS AND FTP

Levy of an Exemptions from Customs Duty
Types of Duty
Classification of Imported and Export Goods
Valuation under the Customs Act 1962
Importation and Exportation of Goods
Warehousing
Refunds
Foreign Trade Policy