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The book INDIRECT TAXES & CUSTOMS LAWS is in the first year of GST regime. The book has pace with the changes due to tax reforms & captures the central themes of taxation & making it both contemporary & comprehensive. The book seeks to build understanding of the main concepts & provisions of indirect tax laws in india. The contents of all chapters have been strengthened with latest data along with the recent changes in taxation rules & regulations in india. The role & impact of taxes in the lives of indians makes basic tax education an imprerative for all indians.Hence, it is essentials to learn about the essence of the levy & collection of taxation in the country. On this background the current edition is brought out to ease the understanding of the students about indirect taxation in india.