Syllabus:
INDIAN GOODS AND SERVICE TAX
1. Introduction
o Introduction about Indirect Tax
o Constitutional Validity of Indirect Tax Laws.
o Indirect Tax Structure in India
2. The Central Sales Tax Act, 1956
o Definitions of certain terms relating to CST
o Definitions of Sales and its Essentials.
o Relevant Provisions of Sales of Goods Act, 1930
o Taxability of a sale
o Transactions which are sale under the CST Act
o Transactions which are not sale under the CST Act
o Restrictions on Imposition of Tax on Sales by State
o Principles of Sales Tax
o Principles of State Sales Tax Laws
o Liability to Central Sales Tax
o Declared goods and their taxation
o Offences and Penalties
3. Concept of Service Tax
o Background
o Basic Concepts of Service Tax
o Reason for Imposition of Service Tax
o Constitutional Validity of Service Tax
o Administrative Structure of Service Tax
o Charge of Service Tax
o Taxability of Services and Negative List of Services
4. Goods and Services Tax (GST)
o Salient Features
o Objectives
o Advantages and disadvantages
o SGST and CGST
Course Code : S-CMW-001
Course Code : S-CAE-002
Course Code : S-CCA-003
Course Code : S-CAP-004
Course Code : S-CCD-005
Course Code : S-CTE-006
Course Code : S-CIG-007
Course Code : S-CTP-008
Course Code : S-DCA-009
Course Code : S-DIT-010
Course Code : S-DCAP-011
Course Code : S-DDEO-012
Course Code : S-CIIO-013
Course Code : S-DTG-0014
Course Code : S-DTP-0015
Course Code : S-CDM-0016
Course Code : S-CIHL-0017
Course Code : S-DIHL-0018
Course Code : S-CHT-0019
Course Code : S-CET-0020
Course Code : S-DHE-0021
Course Code : S-DGD-0022
Course Code : S-ADCA-0023
Course Code : S-ADIT-0024
Course Code : S-ADCT-0025
Course Code : S-ADTP-0026
Course Code : S-ADEO-0027
Course Code : S-ADFA-0028
Course Code : S-CCF029
Course Code : S-CWO030
Course Code : S-CDTP-0031
Course Code : S-CMOI-0032
Course Code : S-CIT-0033
Course Code : M-ADCA-0034
Course Code : M-ADIT-0035
Course Code : M-ADCT-0036
Course Code : M-ADTP-0037
Course Code : M-ADEO-0038
Course Code : M-DCA-0039
Course Code : M-DIT-0040
Course Code : M-DCAP-041
Course Code : M-DDEO-0042
Course Code : M-DTP-0043
Course Code : M-DGD-0044
Course Code : S-CONTEST1
Course Code : M-DCA-0045
