The objective of the Basics of Goods and Services Tax book is to provide material to the students to enable them to obtain knowledge and skills in the subject. G.S.T. is, perhaps, one of the most practical-oriented subjects. Implementation of Goods and Services Tax (GST) in India is one of the major economic reforms. GST aims to make India a common market with common tax rates and procedures and remove the economic barriers thus, paving the way for an integrated economy at the national level. This Book is comprehensive, containing the clause by clause analysis of the GST Law along with FAQ's, MCQ's, Flowcharts and Illustrations etc. to make the reading and understanding easier. The Study Material has been designed keeping in mind the needs of home study and distance learning students. The practical aspect of the subject allows the individual students to exhibit their intelligence and ability to become a better professional.