Indirect Taxation

Unit I — Unit I (untitled in print)

Basic Aspects of Indirect Taxes · Salient Features of Indirect Taxes · Basic Concept and Historical Background of Taxation Laws In India · The Constitution Mandate

• History of Tax Law in India
• Constitutional provisions relating to Taxation
• Nature and Scope of Tax

Unit II — Unit II (untitled in print)

Goods and Service Tax · Basic Concept of GST · Paradigm Shift In Fiscal Laws of India · Rationale For GST · Structure of GST · Interpretation And Definition Clauses · Aggregate Turnover, Business Central Tax, Cess, Composite Supply, Exempt Supply, Goods, Integrated Tax, Input Tax, Input Tax Credit, Mixed Supply, Non- Taxable Territory, Output Tax, Reverse Charge, Taxable Person · The Taxable Event Under GST · GST Council And GST Network · Constitution of GST Council · Role And Functions Of GST Council · Working of GST Network · Rates under GS TACT · Exemption From GST · Input Tax Credit

• Goods and Service Tax: - law, procedure, applicability, assessment, advance ruling

Unit III — Unit III (untitled in print)

Overview of GST Act · The Central Goods And Service Tax Act, 2017 · The State Goods And Service Tax Act, 2017 (Madhya Pradesh)

• Goods and Service Tax: - law, procedure, applicability, assessment, advance ruling

Unit IV — Unit IV (untitled in print)

Registration, authorities and assessment · Registration under GST, · Levy And Collection · Authorities · Assessment · Returns · Payments And Refunds · Assessment, Audit, Search Seizer And Arrest Demands And Recovery · Offences And Penalties

• Goods and Service Tax: - law, procedure, applicability, assessment, advance ruling

Unit V — Unit V (untitled in print)

Custom Act · Introduction · Background Of Custom Law · Meaning Of Custom Duty · Types Of Custom Duty · Additional Custom Duty · Classification Of Goods · Powers, Control And Procedure · Adjudication Enforcement · Confiscation and Penalty