This book, Goods and Services Tax and Customs Duty by Dr. H. C. Mehrotra and Prof. V. P. Agarwal, provides an in-depth understanding of India’s indirect tax system. It covers key concepts of GST, including its structure, rules, input tax credit, registration, returns, and compliance requirements. Additionally, it explains customs duty procedures, import-export regulations, valuation, and applicable laws in a clear and structured manner.

Designed for commerce students, tax practitioners, and professionals, the book combines theoretical knowledge with practical examples, making complex taxation topics easier to understand. Published by Sahitya Bhawan Publications, it serves as a reliable academic and reference resource for mastering GST and customs duty.

B.Com. Semester III