Tax is a compulsory extraction of money from people, by an authority, to be spent for the common benefit of the society. No government can run a country without revenue .one of the major sources of revenue is taxation. No government can function properly without adequate financial resources. Hence the government has the right to levy and collect tax. Taxes can be classified as Direct and Indirect tax. Direct taxes encompass those taxes where impact and incidence falls on the same person. Indirect taxes are basically taxes that can be passed on to another entity or individual. They are usually imposed on a manufacturer or supplier who then passes on the tax to the consumer .The book is intended to give an idea on Goods and Service Tax (GST) and customs act. GST is the biggest ever reform in the indirect taxes.