The unique features of the book are that the amendments made by the 40th G.S.T. Council on 12-06-2020 have been included in the book and Numerical Questions with solutions have been given. Several charts have been included in the book for an easy and quick study of the subject. Provisions of T.D.S. and T.C.S. enforced w.e.f. October 1, 2018, has been included in the book.The book is very well structured. The book starts with a brief summary tracing the manner in which GST has been introduced in India.The idea is to provide a handbook to readers for easy and quick reference of GST and Customs Law.