Goods and Services Taxes is a comprehensive academic text that provides an in-depth understanding of India’s indirect taxation framework with a strong focus on the Goods and Services Tax (GST). The book systematically traces the evolution of GST, its constitutional foundations, and the role of the GST Council, while explaining core concepts such as levy, collection, rates, and compliance mechanisms. It offers detailed coverage of input tax credit, reverse charge mechanism, e-way bills, registration, returns, assessments, interest, penalties, and audits. Advanced topics including composite and mixed supplies, place, time and value of supply, exemptions, and recent GST Reforms 2.0 (2025) are thoroughly discussed. The text also integrates the Customs Act, 1962 and the Foreign Trade Policy 2023, linking domestic taxation with international trade. Written in a clear, structured, and student-friendly manner, the book is well aligned with university syllabi and is equally valuable for students, educators, tax practitioners, and commerce professionals.
About the Authors’
Dr.R.Umadevi., M.Com., M.Phil, Ph.D., Asst. Professor, working in Sankara College of Science and Commerce, Coimbatore having 11 + years of experience in teaching . Accounting, finance, marketing, and human resource management are my areas of expertise. Throughout her career, she have authored 4 books, won 10+ awards in the field of education, and joined a number of scholarly organizations. She have published more than 15 articles in National, International, and UGC CARE journals, SCOPUS and She have delivered more than 25 talks at various national and international conferences, webinars, seminars, etc. In addition to it, she guided PG projects and internship reports. She have experience in organizing workshops, seminars, and conferences. Attended 30+ FDPs for her knowledge enrichment. Also completed the Basic and Advanced Innovation Ambassador Training provided by the Indian government’s MHRD. She was an excellent team player, a fantastic motivator, and she enjoy spreading positivity all the time.
Mr.N.Thiagarajan, MBA., M.Com., M.Phil., (Ph.D.) Asst.Professor, working in Sankara College of Science and Commerce Coimbatore. He have 8 years of experience in Teaching and Specialized in Human resource and Marketing. He have received 4 Awards (Global Eminent Teacher Award, Best Faculty Award, People Transforming National Award and Best Co-Ordinator Award from Kalam’s World Record) during his experience and He had presented around 25+ papers in various National & International conferences, webinars, seminars. He had published book chapters and book in the name of “Fundamentals of Auditing”,10+ articles in various National, International & UGC CARE Journals.
Dr.C.A.Anuradha is working as an Assistant Professor in Department of Commerce PA/ IT at Sankara College of Science and Commerce (Autonomous), Coimbatore, Tamilnadu. In the year 2008 she obtained her PG degree and in the year 2010 she obtained her M.Phil in Commerce, and she successfully completed her Ph.D in commerce degree in 2022 as reported on highly commended. She is having 8 years teaching experience and 8 years of research experience as a full time scholar. Her Specialized area of research is Marketing, HRM, Finance. She has published 10 articles in UGC-Care journal and 2 articles in Scopus indexed journals. To presented more than 40 papers in National and International seminars and attended more than 50 Faculty Development Programme (FDP), and 6 Award Received from various academy and educational trust. She acts as an author in 4 Book chapters and published 1 book named as Digital marketing. She appoint as an Editorial Board MemberTeam for the Journal of Digital Marketing and Search Engine Optimization (JDMSEO). She was worked as an Assistant professor at Department of Commerce at IHRD College of applied science, Palakkad, under Calicut University, Kerala. She act as a guest speaker organized by CKNKH Foundation Social welfare department under Ministry of labour and employment, NITI Aayog.
