Goods & Services Tax (GST)
1 Introduction
2 Supply under GST
3 Charge of GST
4 Exemptions from GST
5 Place of Supply
6 Time of Supply
7 Value of Supply
8 Input Tax Credit
9 Registration
10 Tax invoice, Credit & Debit Notes
11 Accounts & Records
12 Payment of Tax
13 Returns
14 Import & Export under GST
15 Refunds
16 Job Work
17 Assessment & Audit
18 Inspection, Search, Seizure and Arrest
19 Demands and Recovery
20 Liability to pay tax in certain cases
21 Offences and Penalties
22 Appeals & Revisions
23 Advance Ruling
24 Miscellaneous Provisions
Customs Act, 1962
1 Customs Duty – Basics
2 Classification of Imported and Export Goods
3 Types of Duty
4 Valuation under the Customs Act, 1962
5 Importation, Exportation and Transportation of Goods
6 Posts
7 Stores
8 Baggage
9 Duty Drawback
10 Refund
Foreign Trade Policy (FTP)
1 Foreign Trade Policy
Amendments applicable for May/June 2021 exams