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Practical
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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 |
CO 202:Summarize various case laws in the field of GST
CO 203:Analyze various case laws, judicial pronouncements and circulars in the field of Customs so as to gain understanding of practical application of Indirect Tax laws in different situation CO 204:Examine the practical case studies on GST and Customs |
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 |
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
Case Study on GST
Tax Invoice, Refund and Reverse Charge
Assessment and Audit
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
Case Study on Custom Act, 1962
• Classification of goods
• Importation, Exportation and Transportation of Goods
• Valuation under Custom Act, 1962
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.
