Taxmann CA Final CRACKER Indirect Tax Laws (IDT/GST) By V.S. Datey & CA Mahesh Gour Applicable For November 2021 Exam

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PublisherTaxmann AuthorCA Mahesh Gour, V S Datey ISBN9789391596477 LanguageEnglish BindingPaperback Publication DateAugust 2021 No. of Pages484


Taxmann’s CRACKER for Indirect Tax Laws is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.

The Present Publication is the 4th Edition & Updated till 30th April 2021 for CA-Final | New Syllabus, authored by V.S. Datey, CA (Dr.) K.M. Bansal & CA (Dr.) Mahesh Gour, with the following noteworthy features:

  • Strictly as per the New Syllabus of ICAI
  • [Trend Analysis] for the last seven attempts
  • [Marks Distribution] Chapter-wise marks distribution for Past Exams
  • [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
  • Coverage of this book includes:
    • All Past Exam Questions
      • CA Final July 2021 (New Syllabus)
    • Questions from RTPs and MTPs of ICAI
  • [Scientific Method Approach for Case Studies] with due reference to Case Laws
  • [Tabular Presentation of Answers] for easy learning
  • [Arrangement of Questions in Chronological Format] both ‘topic-wise’ & ‘category-wise’
  • [Most Updated & Amended] This book is updated & amended up to 30th April 2021

Also Available:

  • [45th Edition] of Taxmann’s Indirect Taxes Law & Practice
  • [1st Edition] of Taxmann’s Indirect Taxes Law & Practice – Problems & Solutions
  • [3rd Edition] of Taxmann’s CLASS NOTES for Indirect Tax Laws | IDT SAAR
  • [3rd Edition] of Taxmann’s Quick Revision Charts –Indirect Taxes Law & Practice
  • Taxmann’s Combo for Textbook + CRACKER + Problems & Solutions + CLASS NOTES + Quick Revision Charts

Contents of this book are as follows:

  • Part – I | Goods and Services Tax
    • GST in India – An Introduction
    • Supply under GST
    • Charges of GST
    • Exemptions of GST
    • Place of Supply
    • Time of Supply
    • Value of Supply
    • Input Tax Credit
    • Registration
    • Tax Invoice, Credit/Debit Notes
    • Accounts and Records & E-Way Bill
    • Payment of Tax
    • Returns
    • Refund
    • Job Work
    • Electronic Commerce
    • Assessment and Audit
    • Inspection, Search, Seizure and Arrest
    • Demands and Recovery
    • Liability to Pay in Certain Cases
    • Offences and Penalties
    • Appeals and Revision
    • Advance Ruling
    • Miscellaneous Provisions
  • Part – II | Customs & Foreign Trade Policy
    • Levy of Exemptions from Customs Duty
    • Types of Duty
    • Classification of Imported and Exported Goods
    • Valuation under the Customs Act, 1962
    • Importation, Exportation and Transportation of Goods
    • Duty Drawback
    • Refund
    • Foreign Trade Policy

About the Author

V.S. Datey

Mr. V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993.

He started his career as author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr Datey conducts various training programmes on indirect tax related topics.

K.M Bansal

  1. (Dr.) K.M. Bansal is an Associate Professor in the Department of Commerce, B.R. Ambedkar College, University of Delhi. He is a Gold Medalist from Shri Ram College of Commerce and University Rank Holder in M. Com. He has done M.Phil. (Accounting and Finance) from Delhi School of Economics, University of Delhi. He has been a Guide for students of M.Phil.

He is also a member of the Institute of Chartered Accountants of India. Dr. Bansal holds a vast professional teaching experience of more than two decades. He is also associated with ICAI and ICSI as a visiting faculty. He has been a speaker at various conferences, seminars and workshops organized by ICAI. Dr. Bansal has been felicitated by NIRC of ICAI with many certificates of appreciation to acknowledge and appreciate the valuable and incredible services provided by him as a faculty member. He is also a member of Indian Accounting Association.

Mahesh Prakash Chand Gour

CA (Dr.) Mahesh Gour is a member of the Institute of Chartered Accountants of India. He has over ten degrees; some of them are Ph.D. (Management of Taxation, LL.B., MBA (Finance). He is an eminent and nation famous faculty of Indirect Taxation. He has been teaching tax laws to students at various levels for over 12 years. More than 30,000 students have benefited from his extraordinary teaching skills. He is a professor who uses 3D animation while teaching for conceptual clarity. The students have appreciated his insights & teaching methods and have regarded him as a great motivator. He has over 12 years of experience in advisory.

He is a published author in various newspapers and has authored multiple books on Indirect tax and GST for professionals and students. Currently, he is a visiting faculty at various institutes in Mumbai. He is also a visiting faculty of WIRC of the Institute of Chartered Accountants of India.

CA (Dr.) Mahesh Gour was honoured with the title of Master Mind and Memory Guru for his outstanding memorising skills.

He is the first and the only professor who uses his unique Mnemonics and Memory Technique methods while teaching. This is exemplary when he made a 10th Standard student memorise the CA Final book with page numbers in four days. He is the founder and director of Aaditya Foundation and SDMA Consultants Pvt. Ltd.


  • Member of Expert Group of ICAI for the formulation of Syllabus of Indirect Tax (2016-17)
  • Sub-Group Member of Indirect Tax Committee – WIRC of ICAI (2018-19)
  • Member of the Students Committee of WIRC of ICAI (2020-21)