Coming soon
IGST AND Customs Law
Objective- This course will enable the students to:
• Understand basic provisions of IGST Act
• Understand Compliance provisions regarding Administration, Refund and Apportionment of Tax
• Have an understanding about Customs Act and valuation of Goods
• Learn the process of Computation of Customs Duty
• Gain knowledge about Penalties and prosecution, Appeals, Revision and procedure for clearance of Import and Export Goods under Customs Act
COURSE LEARNING OUTCOME:
Students will be able to:
• Have an idea about the applications of provisions of IGST
• Comprehend the Compliance Provisions regarding Administration, Refund and Apportionment of Tax
• Compute valuation of Goods and Customs Duty under Customs Act
• Comprehend the provisions related to
• Appraise different aspects of Managerial Decision Making Process Penalties and prosecution, Appeals, Revision and procedure for clearance of Import and Export Goods under Customs Act
IGST- Definition, levy and collection of Tax in IGST, Place of supply and Zero Rated Supply in IGST
Administration, Refund and Apportionment of Tax in IGST
Customs Duty
Customs Act, 1962: Brief Introduction, Important Definitions, Types of customs duties, Tax Liability and Valuation of Goods
Computation of Customs Duty. Authorities and their powers, Penalty and Prosecutions
Appeals and Revision, Procedure for clearance of Import and Export Goods
1. Indirect Tax—Yogendra Bangar, Vandana Bangar(Aadhya Prakashan Pvt Ltd Jaipur) .
2. Indirect Taxes-Ajay Jain (Published byAVJ Institute and Distributed by Pooja Law House Delhi)
3. Indirect Taxes-Tamboli, Ranga, Sharma, Bangar, Kothari (Ajmera Book Co)
4. Indirect Taxes-Patel, Choudhary (Choudhary Prakashan)
1. Indirect Taxes Law and Practice, V.S Datey,( Taxmann Publications, New Delhi)
2. Indirect Taxes Made Easy, Prof N.S Govindan, (C. Sitaraman& Co Pvt Ltd)
3. The Law of Central Excise (Vol I&II), V.J Taraporevala and S.N Parikh, (Orient Law House, New Delhi)
4. Customs Manual- R.K Jain(Centax Publications P. Ltd)
5. Guide to Central Excise and Modvat Procedures, Arvind P. Datar(Wadhwa& Co Nagpur)
