CERTIFICATE IN INDIAN GOODS AND SERVICE TAX

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CERTIFICATE IN INDIAN GOODS AND SERVICE TAX -(C1038)

CERTIFICATE IN INDIAN GOODS AND SERVICE TAX


INDIAN GOODS AND SERVICE TAX

 

1. Introduction

    • Introduction about Indirect Tax
    • Constitutional Validity of Indirect Tax Laws.
    • Indirect Tax Structure in India

 

2. The Central Sales Tax Act, 1956

    • Definitions of certain terms relating to CST
    • Definitions of Sales and its Essentials.
    • Relevant Provisions of Sales of Goods Act, 1930
    • Taxability of a sale
    • Transactions which are sale under the CST Act
    • Transactions which are not sale under the CST Act
    • Restrictions on Imposition of Tax on Sales by State
    • Principles of Sales Tax
    • Principles of State Sales Tax Laws
    • Liability to Central Sales Tax
    • Declared goods and their taxation
    • Offences and Penalties

 

3. The Customs Act, 1962

    • Definitions of certain terms relating to the Custom Act
    • Basic features of Custom Duty.
    • Officers of Custom.
    • Appointment of Custom Ports, Airports etc.
    • Power to declare places of warehousing station.
    • Appointment of Boarding Stations.
    • Prohibitions on importation and exportation of goods
    • Levy of, and exemption from custom duties

 

5. Value Added Tax (VAT)

    • Basic Concept of VAT
    • Objectives of VAT
    • Advantages of VAT
    • Distinction between CST & VAT
    • Appointment, Jurisdiction and Power of the Authority under the Chhattisgarh Value
  • Added Tax Act, 2005

6. Concept of Service Tax

    • Background
    • Basic Concepts of Service Tax
    • Reason for Imposition of Service Tax
    • Constitutional Validity of Service Tax
    • Administrative Structure of Service Tax
    • Charge of Service Tax
    • Taxability of Services and Negative List of Services

7. Goods and Services Tax (GST)

    • Salient Features
    • Objectives
    • Advantages and disadvantages
    • SGST and CGST

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