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GST and Customs Law - Part 1 (SM-1)

By Sulaksh Editorial · Reviewed by Lakshmeshwar Pandey · Updated 2026-09-21 · About · Contact

Study Material Semester 6 · DU & College · B.Com (Hons)

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This is the latest Semester 6 Study Material for B.Com (Hons) — Delhi University DU & College under the UGCF/NEP framework. Free to view on Sulaksh.

This Semester 6 B.Com (Hons) paper is part of the B.Com (Hons) Semester 6 collection under UGCF/NEP — verify DSC/paper code for Semester 6 from your college handout.

About these notes — B.Com (Hons) Semester 6

Study notes for GST and Customs Law - Part 1 (SM-1) — B.Com (Hons) Semester 6 (UGCF 2022), organised in DU's taught order.

About this file: B.Com (Hons) Honours · Semester 6 · its session. This PDF is 1.8 MB. It is one of 11 B.Com (Hons) Semester 6 notes documents on Sulaksh — use them alongside the syllabus Units to plan one page per unit.

Official sources: University of Delhi · DU Exam Portal · your college's B.Com (Hons) handout.

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About B.Com (Hons) Honours — Semester 6 Study Material — Delhi University

B.Com (Hons) Honours at DU for Semester 6 follows numerical-then-theory progression. This Semester 6 Study Material with 1 document(s) mirrors that order.

Units (verify from your college syllabus handout):

• Unit 1: Accounting/Business Maths — journal, ledger, ratios
• Unit 2: Laws & theory — Contract Act, provisions
• Unit 3: Numericals — Process Costing, Marginal vs Absorption
• Unit 4: Cases — GST input credit, audit, management

Official sources: University of Delhi · DU Exam Portal · your college's B.Com (Hons) syllabus handout.