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Indirect Tax-II
To acquire knowledge on practical application of indirect taxes.
CO 1: Ability to analyze and interpret the provisions of the goods and services tax law and recommend solutions to practical problems.
CO 2: Correlating the concept of supply, Input Tax Credit, Payment ,refund, Invoice, notes and Electronic way bill
CO 3: Basic Overview on IGST, UTGST and GST Compensation to States Act
CO 4 Analyzing of the customs laws and acquire the ability to analyze and interpret the provisions of such laws
Basic Concepts of Customs Law :
Introduction; Levy and collection of customs duties; Taxable Events; Custom duties.
Valuation & Classification of Imported and Export Goods & Procedural Aspects: Classification and Valuation of Import and Export Goods;
Assessment of Imported and Export Goods & Procedural Aspects: Assessment; Abatement and Remission of Duty; Exemptions; Refund and recovery.
Arrival or Departure and Clearance of Goods, Warehousing, Duty Drawback, Baggage and Miscellaneous Provisions :
Arrival and departure of goods; Clearance of Import and Export Goods & Goods in Transit; Transportation and Warehousing provisions
Duty Drawback, Baggage and Miscellaneous Provisions: Duty Drawback provisions, Baggage Rules & provision related to prohibited goods, notified goods, specified goods, illegal importation / exportation of goods
Advance Ruling, Settlement Commission, Appellate Procedure, Offences and Penalties :
Advance Ruling; Appeal and Revision; Offences and Penalties; Prosecution; Settlement of Cases.
Foreign Trade Policy (FTP):
Export promotion scheme under FTP; Salient features, administration & Other miscellaneous provisions.
- Study Material Published by ICSI
- Scanner-Arun Kumar(ShuchitaPrakashans(P) Ltd)
