IGST AND CUSTOMS LAW

Paper Code: 
TPT-332
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

COURSE OUTCOME (CO):

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

 
 

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

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Individual projects

 

 

12.00
Unit I: 

IGST- Definition, levy and collection of Tax in IGST, Place of supply and Zero Rated Supply in IGST

 

12.00
Unit II: 

Administration, Refund and Apportionment of Tax in IGST

12.00
Unit III: 

Customs Duty
 

Customs Act, 1962: Brief Introduction, Important Definitions, Types of customs duties, Tax Liability and Valuation of Goods

12.00
Unit IV: 

Computation of Customs Duty. Authorities and their powers, Penalty and Prosecutions

12.00
Unit V: 

 Appeals and Revision, Procedure for clearance of Import and Export Goods

Essential Readings: 
  • Indirect Tax—Yogendra Bangar, Vandana Bangar(Aadhya Prakashan Pvt Ltd 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 (Choudhary Prakashan)

 

References: 
  • 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)

 

Academic Year: 
2023-2024
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