- The book is designed on “teach-yourself” technique which enables students to learn faster.
- While the law relating to GST has been discussed thoroughly, the discussion on customs law is also comprehensively dealt with.
- Each para (with a distinct number) starts with analytical discussion supported by well-thought out original problems. A unique style of illustrating all complex provisions has been adopted.
- Theoretical discussion is suitably supplemented by problems/ illustrations (over 300 in number). These problems/illustrations have hitherto neither been posed in any examination paper nor are these to be found in print anywhere.
- Every solved problem is followed by an unsolved exercise. Answers to unsolved exercises are given at the end of book in Appendix.
- The law stated in this book is as amended up to January 11, 2019.