INDIRECT TAXES Containing GST, Customs, FTP & Comprehensive Issues

PART I

GOODS AND SERVICES TAX (GST)

Chapter 1       Fundamentals of GST

Chapter 2       Basics of GST

Chapter 3       One Nation-One Tax

Chapter 4       Goods and Services Tax Network (GSTN)

Chapter 5       GST Council

Chapter 6       Important Definitions

Chapter 7       Supply

Chapter 8       Composite and Mixed Supplies

Chapter 9       Levy and Collection

Chapter 10     Composition Levy

Chapter 11     Exemptions

Chapter 12     Reverse Charge Mechanism (RCM)

Chapter 13     Time of Supply

Chapter 14     Place of Supply

Chapter 15     Value of Supply

Chapter 16     Registration under GST

Chapter 17     Input Tax Credit (ITC)

Chapter 18     Payment of tax

Chapter 19     Tax Invoice, Credit and Debit Notes

Chapter 20     Interest on delayed payment of tax

Chapter 21     Offences and Penalties under GST

Chapter 22     Returns under GST

Chapter 23     Accounts and Records under GST

Chapter 24     Assessment

Chapter 25     Audit

Chapter 26     Refund

Chapter 27     TDS under GST

Chapter 28     TCS under GST

Chapter 29     GST Practitioners

Chapter 30     Anti-Profiteering

Chapter 31     Demand and Adjudication

Chapter 32     Liability to pay in Certain Cases

Chapter 33     Appeals and Revisions under GST

Chapter 34     Advance Ruling

Chapter 35     Goods and Services Tax (Compensation to States) Act, 2017

PART II

CUSTOMS ACT

Chapter 1       Basic Concepts

Chapter 2       Valuation under Customs

Chapter 3       Types of Duties

Chapter 4       Administrative and Other Aspects

Chapter 5       Import and Export Procedure

Chapter 6       Baggage

Chapter 7       Appeals under Customs

Chapter 8       Appeal to Commissioner (Appeal)

Chapter 9       Appeals to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

Chapter 10     Appeals to High Court

Chapter 11     Appeals to Supreme Court of India

Chapter 12     Appeals to the Settlement Commission

Chapter 13     Authority for Advance Ruling

PART III

FOREIGN TRADE POLICY 2023

(applicable w.e.f. 1st April, 2023)

Chapter 14     Foreign Trade Policy 2023

PART IV

COMPREHENSIVE ISSUES UNDER CUSTOMS

Chapter 15     Comprehensive Issues under Customs

Solved Examination Papers (January 2021)

Solved Examination Papers (July 2021)

Solved Examination Papers (December 2021)

Solved Examination Papers (May 2022)

Solved Examination Papers (November 2022)

Solved Examination Papers (May 2023)

Solved Examination Papers (November 2023)

Solved Examination Papers (May 2024)

Solved Examination Papers (November 2024)

Model Question Paper