Hey there, are you preparing for the Gauhati University BCom 6th Semester Examination and looking for the Gauhati University Indirect Tax Laws Syllabus 2024? If yes then you have come to the right place. In this post, we have discussed the complete syllabus which you can read below.
The objective of the Gauhati University Indirect Tax Laws course is to provide basic knowledge and equip students with the application of principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws.
GU B.Com 6th Sem Indirect Tax Laws Latest Syllabus 2024
Indirect Tax Laws Unit 1: Introduction
Meaning of Indirect Tax, History of Indirect Taxes in India; VAT concepts and general principles, Calculation of VAT on Alcohol and Petroleum Products.
Indirect Tax Laws Unit 2: Central Excise
Central Excise Law in brief, Excisable goods, Manufacture and Manufacturer, Valuation of Excisable amount regarding Alcohol and Petroleum Products.
Indirect Tax Laws Unit 3: Customs Law
Basic concepts of customs law, Territorial waters, high seas, Types of custom duties Basic, Countervailing & Anti-Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import and Export Procedures, Baggage, Exemptions
Indirect Tax Laws Unit 4: Structure of GST in India
The Central Goods and Services Tax Act, 2017 and The Assam Goods and Services Tax Act, 2017, History of GST in India, Meaning, Features and Advantages of GST.
Dual GST Model: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities kept outside the scope of GST.Definition of important terms used in GST Act – the concept of place of supply Adjudicating Authority. Agent, Aggregate Turnover, Agriculturist, Business, Business Vertical, Capital Goods, Casual Taxable Person, Goods, Input Tax, Inward Supply, Output Tax, Outward Supply, Place of Business, Services, Supplier, GST Council and GST Network.
Indirect Tax Laws Unit 5: Registration, Levy, and Collection of Tax under GST
Concept of Tax Invoice under GST Section 31, Meaning, Eligibility and Conditions for taking Input Tax Credit, Threshold Limits for Registration, Persons liable for Registration, Persons not liable for Registration, Compulsory Registration in Certain Cases, Procedure for Registration, Deemed Registration; Rates structure of GST, Composition Scheme under GST, Assessment (only basic knowledge) Refunds.
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