GST & Customs Law (Incorporating GST 2.0) is a comprehensive, statute-driven, and student-oriented exposition of India's indirect tax framework, presenting Goods and Services Tax (GST) and Customs Law as an integrated fiscal, compliance, and governance system. The book does not approach GST as a mere collection of provisions; instead, it explains GST as a living legal architecture?rooted in constitutional design, implemented through technology-driven compliance mechanisms, and continuously refined through GST Council decisions, notifications, circulars, and judicial and administrative developments. This Edition fully incorporates the GST 2.0 reform framework approved in September 2025, marking a decisive transition of GST from its initial expansion phase to a phase of structural correction, rate rationalisation, simplification, predictability, and trust-based compliance. It reflects the most current statutory position while simultaneously providing forward-looking insight into the evolving direction of GST administration and policy. A defining strength of this book lies in its pedagogical design. Each concept is explained through a structured progression?legal principle ? statutory provision ? rule mechanics ? numerical illustration ? compliance application ? self-assessment and exam questions. This book aims to fulfil the requirements of students of undergraduate courses in commerce and management, particularly the following: