Indirect Taxes

The present edition of the book has been thoroughly revised and the language has been made much simplified. Amendments made by the Finance Act, 2016 have been incorporated in the book and the numerical illustrations have been revised accordingly. Effect has also been given to the latest rules, circulars and notifications. Several new illustrations have been added at appropriate places. Most of these illustrations and numerical questions given in the book have been taken from the latest examination papers of various Universities.