Law of Taxation -Good and Services
Maharashtra National Law University, Aurangabad · LL.B. Semester 9
Unit I — Introduction and Constitutional Perspective of Taxation
Distinction between Tax and Fee, Role of Taxation in achieving the Objectives of Directive Principles, Constitutional Background of GST, The Constitution (One Hundred and First) Amendment Act and General Features of Goods and Service Tax dealt under this Amendment, Taxation and Right to Equality in brief, Taxation and Freedom of Trade, Commerce and Intercourse in brief.
Unit II — Origin of GST
Background of GST, Basic concept of GST, Concept of Value Added Tax and its application in GST, Major defects in the old structure of Indirect Taxes, Reasons for introducing Goods and Service Tax (GST).
Unit III — Goods and Service Tax
Important Definitions: (a) Business (b) Capital Goods (c) Export and Import of Goods and Services (d) Goods (e) Services, Classes of Officers under the Central Goods and Services Tax Act (CGST) and the State Goods and Services Tax Act (SGST), and their appointments and powers, Levy and Collection, Time of Supply of Goods and Services. Input Tax Credit, Registration under GST, Tax Invoice, Credit and Debit Notes, Refunds in GST, Offences and Penalties.
Unit IV — Integrated Goods and Service Tax (IGST)
Meaning, levy and Collection of IGST, Place of Supply of Goods and Services, Apportionment of IGST between Central and State Governments.
Unit V — The Goods and Services Tax (Compensation to States) Act, 2017 and Union
territory GST Need to have this Act, Objective of the Act, Salient Features of this Act, The Union Territory Goods and Services Tax.
Unit VI — Customs Duty
Introduction & type of Customs duties, Power of Customs Officers: ( Sections 100- 135A), a. Power to Inspect; b. Power to X-ray bodies; c. Power of Search; d. Power of Seizure; · e. Power to call for documents and examine a person; f. Power to summons; g. Power to arrest, Penalty.