CA Final New/Old Indirect Tax Comprehensive Guide Index

SECTION A : GOODS AND SERVICES TAX (GST)

1. GST in India - A Brief Introduction
2. Supply under GST
3. Charge of GST
4. Composition Levy
5. Exemption from GST
6. Place of Supply
7. Export and Import
8. Time of Supply
9. Value of Supply
10. Input Tax Credit
11. Registration
12. Tax Invoice Credit & Debit Notes and E-Way Bill
13. Accounts and Records
14. Payment of Tax, TDS & TCS
15. Returns
16. Refunds
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Administration, Demands and Recovery
20. Liability to Pay in Certain Cases
21. Advance Ruling
22. Appeals and Revision
23. Offences and Penalties
24. Job Work and Miscellaneous Provisions

 

SECTION B : CUSTOMS

25. Basic Concepts
26. Classification & Types of Customs Duties
27. Valuation
28. Importation and Exportation
29. Duty Drawback
30. Baggage, Postal Articles & Stores
31. Exemptions and Refunds

 

SECTION C : FOREIGN TRADE POLICY

32. Foreign Trade Policy (2015-2020)