Description
Taxmann Indirect Tax Laws
This book provides practical application of GST and Customs Tax in a holistic approach while testing the analytical skills of the reader. It is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.
The Present Publication is the 1st Edition & Updated till 31st October 2021 for CA-Final | New/Old Syllabus | May/Nov. 2022 Exams. This book is authored by CA (Dr.) Mahesh Gour & CA (Dr.) K.M. Bansal under the guidance of CMA V.S. Datey. This book incorporates the following noteworthy features:
Strictly as per the New Syllabus of ICAI
This book is divided into two parts:
Goods & Services Tax | 75 Marks
Customs & Foreign Trade Policy (FTP) | 25 Marks
Coverage of this book includes:
All Past Exam Questions, including
CA Final December 2021 (New Syllabus)
Questions from RTPs and MTPs of ICAI
[Chapter-wise Marks Distribution] for Past Exams from May 2018 onward
[Trend Analysis] for Past Exams
[Tabular Presentation] for easy learning
[Explanatory & Analytical Approach] to enable students to obtain knowledge in the subject with ease
[Most Updated & Amended] This book is updated & amended up to 31st October 2021, and the amendments are incorporated at the relevant places
Also Available:
[1st Edition] of Taxmann’s PROBLEMS & SOLUTIONS for Indirect Taxes Law & Practice
[5th Edition] of Taxmann’s CRACKER for Indirect Taxes Law & Practice
[4th Edition] of Taxmann’s CLASS NOTES for Indirect Tax Laws | IDT SAAR
Taxmann’s Combo for TEXTBOOK + PROBLEMS & SOLUTIONS + CRACKER + CLASS NOTES
Contents of this book are as follows:
Goods and Services Tax
GST in India – An Introduction
Supply under GST
Charges of GST
Exemptions of GST
Place of Supply
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit/Debit Notes
Accounts and Records & E-Way Bill
Payment of Tax
Returns
Import and Export under GST
Refund under GST
Job Work
Assessment and Audit
Inspection, Search, Seizure and Arrest
Demands and Recovery
Liability to Pay in Certain Cases
Offences and Penalties
Appeals and Revision
Advance Ruling
Miscellaneous Provisions
Customs & Foreign Trade Policy
Levy of Exemptions from Customs Duty
Types of Duty
Classification of Imported and Exported Goods
Valuation under the Customs Act, 1962
Importation, Exportation and Transportation of Goods
Warehousing
Duty Drawback
Refund
Foreign Trade Policy.