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Indirect Tax Laws-II
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Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Paper Code |
Paper Title |
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BCP-615 |
Indirect Tax Laws-II |
CO 197:Analyze and interpret the provisions of GST including CGST and IGST and Describe the Assessment and Audit, Inspection Search, Seizure and Arrest CO 198:Analyze and interpret the provisions of GST relating to Demand and Recovery, Offences and Penalties, Advance Ruling, Appeals and Revision, Other provisions
CO 199:Analyze and interpret the provisions of the customs laws and acquire the ability to such laws. CO 200:Relate foreign trade policy to the exten relevant to indirect tax laws, and acquire the ability to analyze such concepts. CO 201:Compute the duty and analyze the process of importation, exportation .Compute refunds, duty drawback and interpret miscellaneous provision |
Approach in teaching: Interactive Lectures, Discussion, Tutorials, Reading assignments
Learning activities for the students: Self learning assignments, Effective questions, Seminar presentation,
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017 including:
Administration of GST; Assessment and Audit, Inspection
Search, Seizure and Arrest
Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017 including:
Demand and Recovery, Offences and Penalties, Advance Ruling, Appeals and Revision, Other provisions
Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
Introduction to customs law including Constitutional aspects
Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty, Types of customs duties, Classification of imported and export goods
Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
Valuation of imported and export goods, Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores
Drawback; Refund
Foreign Trade Policy to the extent relevant to the indirect tax laws
(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions
(ii) Basic concepts relating to import and export (iii) Basic concepts relating to export promotion schemes provided under FTP
1. Indirect Tax Law & Practice- Yogendra Bangar (Aadhya Academy)
2. Study Material Published by ICAI
3. Scanner: Arun Kumar (Suchitra Prakashans P Ltd)
