Coming soon
Practical
Paper Code:
BCP-616
Credits:
2
Contact Hours:
30.00
Max. Marks:
100.00
Objective:
Course Objectives:
- To acquaint the students with the various case laws, judicial pronouncements and circulars in the field of GST and Customs so as to gain understanding of practical application of Indirect Tax laws in different situation.
Course Outcomes (COs):
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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-616 |
Practical |
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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 |
6.00
Unit I:
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- Case Study on GST: Constitutional aspects, Levy and collection, composite supply levy, Charge of tax; Exemption from tax; time, place and value of supply; Input tax Credit and Practical aspect
6.00
Unit II:
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- Case Study on GST: Tax Invoice, Refund and Reverse Charge, Assessment and Audit
6.00
Unit III:
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- Case Study on GST: Inspection, Search, Seizure and Arrest, Demand and Recovery, Offences and Penalties, Advance Ruling, Appeals and Revisions
- Case Study on Custom Act, 1962: Basic Concept, Levy of and exemptions from customs duty
6.00
Unit IV:
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- Case Study on Custom Act, 1962: Classification of goods, Importation, Exportation and Transportation of Goods, Valuation under Custom Act, 1962
6.00
Unit V:
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- Case Study on Custom Act, 1962
- Demand and Appeals, Refund, Provisions relating to Illegal Imports, Illegal Export, Confiscation, Penalty and Allied Provisions, Settlement Commission, Miscellaneous Provisions.
Academic Year:
