TY - BOOK AU - Mehrotra H C AU - Agarwal V P TI - Goods and services tax GST SN - 9789386830005 U1 - 336.2 PY - 2025/// CY - Agra PB - Sahitya Bhawan Publications KW - Public Finance KW - Taxation N2 - Indirect taxes: Good and services tax GST; Taxation mechanism under GST; GST council, avoidance of dual control and key definitions; Supply: Meaning time and valuation; Place of supply of goods and services; Levy and collection of tax; Registration; Input tac credit; Composition scheme and reverse charge mechanism; Accounts and records ER -