10th Semester Integrated BBA LL.B (Hons) - Indirect Taxation - Notes, Question Papers and Syllabus
Indirect Taxation
Unit I
Distinction Between Direct And Indirect Taxes – Historical Development Of Indirect Taxes In India – Types Of Indirect Taxes – Principles Underlying Indirect Taxation Statutes – Taxable Event And Incidence Of Taxation Under Customs Law – Types Of Duties Under Customs Law – Assessment And Valuation Under Customs – Import And Export Procedures – Deemed Exports – Warehousing – Provisions Relating To Conveyances Carrying Imported/Exported Goods – Baggage Rules – Duty Drawback.
Unit II
Goods And Services Tax (GST) – Concept And Evolution – Relevant Constitutional Provisions – 101st Constitutional Amendment – Taxes Subsumed – Exclusions – Dual GST Model – CGST, SGST, IGST, UTGST – Meaning Of ‘Goods’ And ‘Services’ – Important Definitions – Taxable Event And Conditions Of Levy – Nature Of Supply – Time, Value And Place Of Supply – Composite And Mixed Supply – Inter-State And Non-Taxable Supplies.
Unit III
Registration Under GST – Taxable Person – Liability For Registration – Procedure – Deemed Registration – Special Provisions For Casual Taxable Persons And Non-Resident Taxable Persons – Cancellation, Suspension And Revocation – Tax Invoice, Credit And Debit Notes – Accounts And Records – E-Way Bills.
Unit IV
Types Of Assessment Under GST – Procedures – Filing Of Returns – Outward And Inward Supplies – Payment Of Tax – Input Tax Credit – Composition Levy – Audit – Search And Seizure – TDS And TCS – Refund – Anti-Profiteering Measures.
Unit V
Powers And Functions Of Authorities – Classes Of Customs Officers – Authorities Under GST – Offences, Penalties And Prosecutions – Settlement Of Cases – Review – Advance Ruling – Appeals And Appellate Authorities.