Indirect Tax Laws-II

Paper Code: 
BCP-615
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
9.00

Customs Laws
Levy of and exemption from, customs duties – specific issues and case studies; assessment and payment duties; recovery and refund of customs duties.

9.00

Procedure for clearance of imported and exported goods; drawback of duties. Transportation and warehousing Confiscation of goods and conveyances and imposition of penalties;

9.00

Search, seizure and arrest, offences and prosecution provisions. Adjudication, Appeal and Revision; Settlement of Cases.
Promissory Estoppel in Fiscal Laws – principles and applicability with reference to indirect taxes.

9.00

Tax Planning and Management - scope and management in customs, with specific reference to important issues in the respective areas.

9.00

VAT
Circulars and Notifications. Issues related to Value Added Tax:
1. Backdrop for State-Level VAT in India
2. Taxonomy of VAT
3. Input tax credit, tax invoices
4. Small dealers and composition scheme
5. VAT procedures
6. VAT in relation to incentive schemes, works contract, lease transactions and hire purchase transactions.
7. VAT and Central Sales Tax

References: 

1. Indirect Taxes Law & Practices-V.S Datey(Taxmann Publications New Delhi)
2. Indirect Taxtion- V Balachandran ( Sultan Chand & Sons New Delhi)
3. Systematic Approach to Indirect Taxes-Dr Sanjeev Kumar (Bharat Law House New Delhi)
4. Customs Law & Procedure- SP Bhatnagar (Centex Publications New Delhi)
5. Central Excise-Law, Practice & Procedure-Acharya Shuklendra(Modern Law House Allahbad)
6. Study Material Published by ICAI
7. Scanner: Arun Kumar (Suchitra Prakashans )

Note- (1)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

(2) If new legislations are enacted in place of the existing legislations relating to
central excise, customs and service tax, the syllabus will accordingly include such new
legislations in place of the existing legislations with effect from the date to be notified by
the Institute. Students shall not be examined with reference to any particular State VAT
Law.

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