- Part-I: Goods and Services Tax - Module-1 - [Chapter-1: Supply under GST](https://drive.google.com/file/d/1FjJBGme1krljgYlrdxodPDRX8q9VWXyZ/view?usp=sharing) - [Chapter 2: Charge of GST](https://drive.google.com/file/d/1FpffRstlzoCjuGap8nIriFzSxm807weo/view?usp=sharing) - [Chapter 3: Place of Supply](https://drive.google.com/file/d/1G0z7q14rcwPco5Gbh4IRvqMLmEjzS_ig/view?usp=sharing) - [Chapter 4: Exemptions from GST](https://resource.cdn.icai.org/82993bos67099.pdf) - [Chapter 5: Time of Supply](https://drive.google.com/file/d/1G7MwlXeJRJfl23zyFKdcqu1ERi4989h3/view?usp=sharing) - [Chapter 6: Value of Supply](https://drive.google.com/file/d/1GAuR3ineV7Ru2QoOsf5wbpomWCD_--i_/view?usp=sharing) - Module-2 - [Chapter 7: Input Tax Credit](https://drive.google.com/file/d/1GH5FM9oHYssDp-MGvrtnJyFDiOT8L0w9/view?usp=sharing) - [Chapter 8: Registration](https://drive.google.com/file/d/1GJcPwF73FqZOMBLQ2bgARlz_8AA1PZs7/view?usp=sharing) - [Chapter 9: Tax Invoice, Credit and Debit Notes](https://drive.google.com/file/d/1GOFQIwtRFN3sG0GHnZD08Ibpy31n7B7k/view?usp=sharing) - [Chapter 10: Accounts and Records; E-way Bill](https://drive.google.com/file/d/1GXA-p8EQ1bGeTWKD9MXb8R1f69rHieyX/view?usp=sharing) - [Chapter 11: Payment of Tax](https://drive.google.com/file/d/1GYiGYmHZT-wLU001RY9JZf29I2GZS0rQ/view?usp=sharing) - [Chapter 12: Electronic Commerce Transactions](https://drive.google.com/file/d/1Ga0xAkJAqYbdHMboDlafcsFs5s0Q9Fgs/view?usp=sharing) - [Chapter 13: Returns](https://drive.google.com/file/d/1GfI9YOVt33wM_MmdaqRRqsIe_2NLboba/view?usp=sharing) - Module-3 - [Chapter 14: Import and Export Under GST](https://drive.google.com/file/d/1GftNxBtIJGnsCt7BcYv6yycqL7BcXt-D/view?usp=sharing) - [Chapter 15: Refunds](https://drive.google.com/file/d/1Gk-zAG7iF5lOMplF6cILljbe1Ndk5Qvk/view?usp=sharing) - [Chapter 16: Job Work](https://drive.google.com/file/d/1GlI7y8lXoFxmtmVOPqi2kCGAlC_LNjX_/view?usp=sharing) - [Chapter 17: Assessment and Audit](https://drive.google.com/file/d/1Gra0mRKzT7TFi-qZpdoyGZgIJL-KhhXT/view?usp=sharing) - [Chapter 18: Inspection, Search, Seizure and Arrest](https://drive.google.com/file/d/1GyzgI3PGyT62bZIwcnPhhQhSSDZAIaZc/view?usp=sharing) - [Chapter 19: Demands and Recovery](https://drive.google.com/file/d/1H3xcSppEspTEAgZ-f-Rtiof8tPctw0kE/view?usp=sharing) - [Chapter 20: Liability to Pay in Certain Cases](https://drive.google.com/file/d/1H7T6yx62-Zr7zMYamZ6J9OJ5TMm1H7I6/view?usp=sharing) - [Chapter 21: Offences and Penalties and Ethical Aspects under GST](https://drive.google.com/file/d/1H9y59GVggwn2SYVyPAe6C3RPBZytu9qj/view?usp=sharing) - [Chapter 22: Appeals and Revision](https://drive.google.com/file/d/1HAVw11PXH0931-XQ3RoFf8GIpLRtghyK/view?usp=sharing) - [Chapter 23: Advance Ruling](https://drive.google.com/file/d/1HCNb5qJ0NUFrX8usYU3VaD0fTBjuQedj/view?usp=sharing) - [Chapter 24: Miscellaneous Provisions](https://drive.google.com/file/d/1HDSOqn4qiDGfIPhWrNkUJZjl88kbpHk7/view?usp=sharing) - Part-II: Customs & FTP - Module-4 - [Chapter 1: Levy of and Exemptions from Customs Duty](https://drive.google.com/file/d/1HDzqCISIhcuv0p36aWYhFCqfByxr9gvU/view?usp=sharing) - [Chapter 2: Types of Duty](https://drive.google.com/file/d/1HEXUhjk_uczLGBpqAJIS5DaBqVdU9VOr/view?usp=sharing) - [Chapter 3: Classification of Imported and Export Goods](https://drive.google.com/file/d/1HFpAwMuu30HTlfMRQV-6aHijdUHKYOpH/view?usp=sharing) - [Chapter 4: Valuation under the Customs Act, 1962](https://drive.google.com/file/d/1HHdC4lBfhzOQfWR9foZ83WE2oemeCvPT/view?usp=sharing) - [Chapter 5: Importation and Exportation of Goods](https://drive.google.com/file/d/1HJfIevkRGifOj2iDC48sHie6BLz-0vLT/view?usp=sharing) - [Chapter 6: Warehousing](https://drive.google.com/file/d/1HJx6t5pznnPeryj5D5u2Y6gb4lwL9EZV/view?usp=sharing) - [Chapter 7: Refund](https://drive.google.com/file/d/1HKr7pGacpF1EG780DDuy8rq-lOeAQbI0/view?usp=sharing) - [Chapter 8: Foreign Trade Policy](https://drive.google.com/file/d/1HOeo_aBEjMpym_1hLIHAiIgD11UdMGcv/view?usp=sharing)