Practical

Paper Code: 
BCP-616
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

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

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

6.00

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

Case Study on GST
Tax Invoice, Refund and Reverse Charge
Assessment and Audit

6.00

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

Case Study on Custom Act, 1962
• Classification of goods
• Importation, Exportation and Transportation of Goods
• Valuation under Custom Act, 1962

6.00

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: