6th Semester LLB Unitary - Law of Indirect Taxation - Notes, Question Papers and Syllabus
Law of Indirect Taxation
Subject Shall Be Taught By Incorporating Various Amendments, Case Laws And The Recent Developments.
Unit I
Distinction Between Direct Tax And Indirect Tax - Historical Development Of Indirect Taxes In India - Various Types Of Indirect Taxes - Principles Underlying The Indirect Taxation Statutes - Taxable Event And Incidence Of Taxation Under Customs Law – Types Of Duties Under Customs Law - Assessment Under Customs Law - Valuation Under Customs - Import Procedures - Export Procedures - Deemed Exports - Warehousing - Provisions Relating To Conveyances Carrying Imported Or Exported Goods – Baggage Rules - Duty Drawback.
Unit II
Goods And Services Tax (GST) – Concept And Evolution Of GST - Relevant Constitutional Provisions – 101st Constitutional Amendment – Taxes Subsumed Under GST – Exclusions From GST - Dual GST Model - Concepts Of CGST - SGST, IGST, UTGST - Meaning Of ‘Goods’ And ‘Services’ - Other Important Definitions Under GST Act - Taxable Event And Conditions Of Levy - Nature Of Supply - Time, Value And Place Of Supply - Composite And Mixed Supply – Inter-State Supply - Non-Taxable Supplies.
Unit III
Registration Under GST Law – Taxable Person - Liability To Be Registered - Procedure For Registration – Deemed Registration – Special Provisions For Casual Taxable Person And Non-Resident Taxable Person - Cancellation, Suspension And Revocation Of Registration - Tax Invoice, Credit And Debit Notes And Other Documents Under GST – Accounts And Other Records - E-Waybills.
Unit IV
Different Types Of Assessment Under GST – Procedure For Assessment - Furnishing Of Returns - Furnishing Of Outward And Inward Supplies - Payment Of Tax - Input Tax Credit - Composition Levy - Audit - Search And Seizure - TDS And TCS – Refund – Anti-Profiteering In GST.
Unit V
Powers And Functions Of Authorities Under Indirect Tax Laws – Classes Of Officers Of Customs - Authorities Under GST Law - Offences, Penalties And Prosecutions - Settlement Of Cases - Review - Advance Ruling – Provisions Relating To Appeals And Appellate Authorities.