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GST & CUSTOM LAWS
PDF LINK BELOW 👇
SYLLABUS
UNIT-I : INTRODUCTION
UNIT-II : LEVY AND COLLECTION OF GST
Chapter-1 : Concept and Scope of Supply under GST
Chapter-2 : Charge of GST
Chapter-3 : Composition Scheme [Section 10 of the CGST Act]
Chapter-4 : Time of Supply
Chapter-5 : Value of Supply
Chapter-6 : Place of Supply
UNIT-III : INPUT TAX CREDIT
Chapter-1 : Part-I. Input tax credit
Chapter-2 : Part-II. Input tax credit and computation of tax liability
Chapter-3 : Payment of Tax
Chapter-4 : Refund Under GST
UNIT-IV : PROCEDURES AND SPECIAL PROVISIONS UNDER GST
Chapter-1 : Registration Under GST
Chapter-2 : Audit and Assessment Under GST
Chapter-3 : Appeals Under Revision Under GST
Chapter-4 : Returns Under GST- Part-I
Chapter-5 : Returns Under GST- part-II
UNIT-V: CUSTOMS LAW
Chapter-1 : Introduction and Basic Concepts of Customs Law
Chapter-2 : Assessment of Customs Duty and Exemptions
Chapter-3 : Types of Duties Under Customs
Chapter-4 : Valuation Under Customs
(Part 1 Valuation and Valuation of Export goods Rules)
Chapter-5 : Valuation Under Customs
(Part 2 Valuation and Valuation of Imported goods Rules)
Chapter-6 : Refund and Recovery Under Customs
Chapter-7 : Baggage Rules Under Customs
Goods and Services Tax (GST) is a unified tax system that was introduced in India in 2017. It replaced multiple indirect taxes like excise duty, service tax, VAT, etc. and aims to simplify the tax structure, eliminate tax cascading, and make the tax system more transparent. Under GST, goods and services are taxed at different rates ranging from 0% to 28% based on their classification.
Custom laws, on the other hand, regulate the import and export of goods and services. They govern the movement of goods across international borders and ensure compliance with various regulations related to customs duty, tariffs, and trade agreements. Custom laws also aim to prevent illegal trade practices like smuggling and counterfeiting.
In summary, GST and custom laws are two different but interconnected systems that govern the taxation and movement of goods and services in India.
IMPORTANT QUICK REVISION PDF FOR GST THEORY 👇
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