Indirect Tax Laws-I

Paper Code: 
ATG-322
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Central Excise and Customs as mentioned below.

18.00
Unit I: 

An Overview of Indirect Tax

Introduction to GST

Central Excise Duty: Introduction and Definitions, Classification of Goods and Valuation of Excisable Goods.

12.00
Unit II: 

Computation of Central Excise Duty: Central Excise Duty and Small Scale Industries, Central Excise Duty-Administration and Appeal Procedure.

20.00

Customs Duty

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

20.00
Unit IV: 

Computation of Customs Duty

20.00
Unit V: 

Customs Duty Authorities and their powers, Penalty and Prosecutions, Appeals and Revision, Procedure for Import and Export

Essential Readings: 
  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)
References: 
  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)

 

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

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