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Syllabus

UNIT
1
Introduction to taxation

Tax-features-canons-objectives of taxation-Tax vs Duty-Direct tax vs Indirect Tax-Advantages and disadvantages of indirect taxes-various types of indirect taxes

UNIT
2
Customs duty

Customs duty-Objectives-Levy and Collection-Classification of goods-types of customos duty-valuation of goods

UNIT
3
Introduction to GST

GST-Concept-need-types of GST-Advantages and disadvantages of GST-Framework of GSTin India

UNIT
4
Supply and Its Forms

Supply-meaning-forms-govt/public authorities and supply-composite or mixed supply-continuous supply-Time of supply-value of supply

UNIT
5
Incidence of tax

Incidence of tax-rates of GST in India-Exemption and Exempt suppliers-input tax credit(ITC)-Eligibility and condition-Key elements of ITC

Reference Book:

Dr.H.C.Mehrotra & Prof.V.P.Agarwal-Goods and Service Tax

Text Book:

V.Balachandran-Indirect taxation

 

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