About the G.S.T (Goods and Services Tax) & Customs Duty Book: The law stated in this book is amended up to June 2022. Most authentic, up-to-date, and comprehensive textbook on GST and Customs Duty. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST and Customs Duty has been discussed thoroughly in easy language and in a lucid style. Amendments in GST and Customs Duty made by the Finance Act, 2022 have been duly incorporated in the book. The questions asked in recent university examinations have been incorporated into the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.