Coming soon
IGST AND CUSTOMS LAW
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Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|---|---|---|
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CO 36: Have an idea about the applications of provisions of IGST CO 37: Comprehend the Compliance Provisions regarding Administration, Refund and Apportionment of Tax CO 38: Compute valuation of Goods and Customs Duty under Customs Act CO 39: Compute Customs Duty and have awareness regarding Customs Authorities and their Powers CO 40: Appraise different aspects of Appeals, Revision and procedure for clearance of Import and Export Goods under Customs Act |
Approach in teaching: Interactive Lectures, Discussion, Tutorials, assignments.
Learning activities for the students: Self-learning assignments, Objective questions, Group tasks
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Individual projects |
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
• IndirectTax—YogendraBangar, VandanaBangar(AadhyaPrakashanPvtLtd Jaipur) .
• Indirect Taxes-Ajay Jain (Published byAVJ Institute and Distributed by Pooja Law House Delhi)
• Indirect Taxes-Tamboli, Ranga, Sharma, Bangar, Kothari (Ajmera Book Co)
• Indirect Taxes-Patel, Choudhary (ChoudharyPrakashan)
• Indirect Taxes Law and Practice, V.S Datey,(Taxmann Publications, New Delhi)
• Indirect Taxes Made Easy, Prof N.S Govindan, (C. Sitaraman& Co Pvt Ltd)
• The Law of Central Excise (Vol I&II), V.J Taraporevala and S.N Parikh, (Orient Law House, New Delhi)
• Customs Manual- R.K Jain(Centax Publications P. Ltd)
• Guide to Central Excise and Modvat Procedures, Arvind P. Datar(Wadhwa& Co Nagpur)
