माल एवं सेवाकर तथा सीमा शुल्क (Goods and Services Tax & Customs Duty)

About the माल एवं सेवाकर तथा सीमा शुल्क Goods and Services Tax & Customs Duty Book:

• Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
• Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 31st July, 2023 have been incorporated in the revised edition of the book.
• At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.
• In the chapter of ‘‘Computation of Assessable Value and Calculation of Customs Duty’’ all illustrations and questions have been revised on the basis of the latest rates of exchange of various currencies.
• In the chapter ‘‘Computation of Taxable Value and G.S.T.’’ several new illustrations have been included in the book.
• Most authentic, up-to-date and comprehensive text book on Indirect Taxes and GST.
• Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by the students.
• In the present revised edition almost all the chapters have been thoroughly revised and updated.

माल एवं सेवाकर तथा सीमा शुल्क Goods and Services Tax & Customs Duty Book Syllabus For B.Com. III Year of Awadhesh Pratap Singh University Rewa (APSU), Devi Ahilya University Indore (DAVV), Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Dr Harisingh Gour University Sagar (DHGU), Barkatullah University Bhopal, Jiwaji University Gwalior, Vikram University Ujjain

• UNIT-I Goods and Service Tax : Introduction, Meaning, Features and basic Elements. Important terms and Definition Regarding GST. Background and implemention of GST in India. Structure and Classification of GST.
• UNIT-II Meaning and scope of Supply, Tax Liability on composite and mixed supply, Levy and Collection of Tax, Registration under GST. List of exempt goods under GST. Time and place of supply of goods and services, Determination of value of Taxable supply. Practical problems, Preparation of Tax invoice and rules and proforma.
• UNIT-III Composition Levy : Person eligible to opt composition, intermation for composition option.
  Condition and restriction for composition, Rate of tax of the composition levy and the rules
  regarding Return, Practical, Problems, relating to composition levy. Lectures 18
  UNIT-IV Rules Provisions and procedure for Input Tax Credit, Provisions regarding job-work.
  Classification of taxable Goods and Services at the basis of tax rates and Practical
  Problems. Lectures 18
  UNIT-V Customs Duty : History, Introduction and Nature, types of customs duty. Prohibition of Import and Export, Valuation rules, Computation of assessable value and calculation of customs duty.