INDIRECT TAXES Containing GST, Customs, FTP & Comprehensive Issues

PART I

GOODS AND SERVICES TAX (GST)

Chapter 1       Fundamentals of GST                                                                                                     

Chapter 2       Basics of GST                                                                                                                  

Chapter 3       One Nation-One Tax                                                                                                       

Chapter 4       Goods and Services Tax Network (GSTN)                                                                     

Chapter 5       GST Council                                                                                                                    

Chapter 6       Important Definitions                                                                                                      

Chapter 7       Supply                                                                                                                              

Chapter 8       Composite and Mixed Supplies                                                                                       

Chapter 9       Levy and Collection                                                                                                                                                                                                                                                        

Chapter 10     Composition Levy                                                                                                                 

Chapter 11     Exemptions                                                                                                                            

Chapter 12     Reverse Charge Mechanism (RCM)                                                                                      

Chapter 13     Time of Supply                                                                                                                      

Chapter 14     Place of Supply                                                                                                                      

Chapter 15     Value of Supply                                                                                                                     

Chapter 16     Registration under GST                                                                                                         

Chapter 17     Input Tax Credit (ITC)                                                                                                          

Chapter 18     Payment of tax                                                                                                                      

Chapter 19     Tax Invoice, Credit and Debit Notes                                                                                    

Chapter 20     Interest on delayed payment of tax                                                                                       

Chapter 21     Offences and Penalties under GST                                                                                       

Chapter 22     Returns under GST                                                                                                                                                                                                                                                          

Chapter 23     Accounts and Records under GST                                                                                        

Chapter 24     Assessment                                                                                                                            

Chapter 25     Audit                                                                                                                                     

Chapter 26     Refund                                                                                                                                                                                                                                                                             

Chapter 27     TDS under GST                                                                                                                                                                                                                                                               

Chapter 28     TCS under GST                                                                                                                                                                                                                                                               

Chapter 29     GST Practitioners                                                                                                            

Chapter 30     Anti-Profiteering                                                                                                                                                                                                                                                             

Chapter 31     Demand and Adjudication                                                                                              

Chapter 32     Liability to pay in Certain Cases                                                                                                                                                                                                                                     

Chapter 33     Appeals and Revisions under GST                                                                                                                                                                                                                                  

Chapter 34     Advance Ruling                                                                                                                                                                                                                                                               

Chapter 35     Goods and Services Tax (Compensation to States) Act, 2017                                                                                                                                                                                       

PART II

CUSTOMS ACT

Chapter 1       Basic Concepts                                                                                                                                  

Chapter 2       Valuation under Customs                                                                                                      

Chapter 3       Types of Duties                                                                                                                     

Chapter 4       Administrative and Other Aspects                                                                                        

Chapter 5       Import and Export Procedure                                                                                                

Chapter 6       Baggage                                                                                                                                 

Chapter 7       Appeals under Customs                                                                                                         

Chapter 8       Appeal to Commissioner (Appeal)                                                                                                    

Chapter 9       Appeals to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)                                                                                                                                                                

Chapter 10     Appeals to High Court                                                                                                          

Chapter 11     Appeals to Supreme Court of India                                                                                                                                                                                                                                                  

Chapter 12     Appeals to the Settlement Commission                                                                           

Chapter 13     Authority for Advance Ruling                                                                                                          

PART III

FOREIGN TRADE POLICY 2015-2020

(Applicability extended up to 31st March 2023)

Chapter 14     Foreign Trade Policy 2015-2020                                                                                     

PART IV

COMPREHENSIVE ISSUES UNDER CUSTOMS

Chapter 15     Comprehensive Issues under Customs                                                                            

Solved Examination Papers (November 2020)                                                                                        

Solved Examination Papers (January 2021)                                                                                            

Solved Examination Papers (July 2021)                                                                                                  

Solved Examination Papers (December 2021)                                                                                        

Solved Examination Papers (May 2022)                                                                                                 

Solved Examination Papers (November 2022)                                                                                        

Model Question Paper