Taxmann's CRACKER – Indirect Tax Laws

This book is specially designed for students of CA Final, on the subject of 'Indirect Tax Laws'. The unique feature of this book is incorporation of past examination question of CA Final examination, that are duly arranged chronologically, both 'topic-wise' as well as 'category-wise'



The Present Publication is the 3rd Edition (updated till 31st October, 2020), authored by V.S. Datey, CA (Dr.) K.M. Bansal & CA (Dr.) Mahesh Prakash Chand Gour, for New/Old Syllabus, with the following noteworthy features:



• Coverage of the book is as follows:


𝚘 All Past Exam Questions


𝚘 The trend analysis (for both New/Old Syllabus) of past four examinations have been given, so that the students may be able to assess the relative importance of a particular topic and can plan his/her schedule accordingly.


𝚘 Questions from RTPs and MTPs of ICAI


𝚘 Chapter-wise marks distribution for past examinations has also been given,


𝚘 Chapter-wise comparison with Study Material of ICAI


• [Tabular Presentation] for easy learning


• The questions in this book have been modified in accordance with existing laws


• [Scientific Methodical Approach] is followed in case studies, which are asked in the examination papers, with due reference to relevant Case Laws


• Also Available:


𝚘 [45th Edition] of Taxmann’s Indirect Taxes Law & Practice


𝚘 [1st Edition] of Taxmann’s Indirect Taxes Law & Practice – Problems & Solutions


𝚘 [1st Edition] of Taxmann’s Indirect Taxes Law & Practice – Class Notes


𝚘 [1st Edition] of Taxmann’s Indirect Taxes Law & Practice – Quick Revision Charts


• Contents of the book are as follows:


Part – I (Goods and Services Tax)


𝚘 GST in India – An Introduction


𝚘 Supply under GST


𝚘 Charges of GST


𝚘 Exemptions of GST


𝚘 Place of Supply


𝚘 Time of Supply


𝚘 Value of Supply


𝚘 Input Tax Credit


𝚘 Registration


𝚘 Tax Invoice, Credit/Debit Notes


𝚘 Accounts and Records & E-Way Bill


𝚘 Payment of Tax


𝚘 Returns


𝚘 Refund


𝚘 Job Work


𝚘 Electronic Commerce


𝚘 Assessment and Audit


𝚘 Inspection, Search, Seizure and Arrest


𝚘 Demands and Recovery


𝚘 Liability to Pay in Certain Cases


𝚘 Offences and Penalties


𝚘 Appeals and Revision


𝚘 Advance Ruling


𝚘 Miscellaneous Provisions


Part – II (Customs & Foreign Trade Policy)


𝚘 Levy of Exemptions from Customs Duty


𝚘 Types of Duty


𝚘 Classification of Imported and Exported Goods


𝚘 Valuation under the Customs Act, 1962


𝚘 Importation, Exportation and Transportation of Goods


𝚘 Duty Drawback


𝚘 Refund


𝚘 Foreign Trade Policy