GST and Customs Duty – Theory and Practice (Hardback)

Description

About The Book:

About the Book

GST and Customs Duty: Theory and Practice is a comprehensive academic and professional reference on indirect taxation in India. The book explains GST and Customs Duty through concepts, legal provisions, practical procedures, numerical illustrations, worked examples, and application-based problems. It covers the GST framework, CGST, SGST, IGST, UTGST, Supply, Valuation, Input Tax Credit, Registration, Returns, Tax Payment, Refunds, Offences and Penalties. It also provides detailed coverage of Customs Duty, valuation, assessable value and duty computation, making it useful for students, tax professionals, accountants and business practitioners.

About The Author:

*Dr. Vidya Raisagar* is an academician and researcher specializing in Commerce and Finance. She earned her Ph.D. from Guru Ghasidas Vishwavidyalaya, Bilaspur, and is a UGC-JRF, UGC-NET, and CGSET qualified scholar. She is also a Gold Medalist in M.Com. Her research interests include banking and financial services, digital finance, financial inclusion, taxation, women’s empowerment, and sustainable development. She has published several research papers in reputed national and international journals, including Scopus-indexed journals, and has contributed chapters to edited books. She has actively presented her research at various national and international conferences and seminars. Her academic contributions have been recognized through several prestigious accolades, including the ICSSR Doctoral Fellowship, Best Paper Award, Dr. B. R. Ambedkar Excellence Award, and a Patent granted by the Government of India.

*Dr. Devesh Pal* is an Assistant Professor in the School of Finance and Commerce at Galgotias University, Greater Noida. He holds a Ph.D. in Commerce from Guru Ghasidas Vishwavidyalaya, Bilaspur, and is a two-time UGC-NET qualifier.
His research covers taxation, finance, self-help groups, artificial intelligence in business, fintech, and sustainable development. He has published research, papers in national and international journals, including Scopus-indexed papers and has contributed chapters to edited volumes. He is an Associate Editor of the International Journal of Foreign Trade and International Business.
He is a recipient of the ICSSR Contingency Grant and holds two awarded design patents. His work has been recognised through the Best Research Paper Award, the Dr. B. R. Ambedkar Excellence Award, and the Lal Bahadur Shastri Samman.