Chapter
Case studies based on following
Indirect Tax LawsPart I: Goods and Services Tax (80 Marks)
10 topics
- Levy and collection of CGST and IGST – Application of CGST/IGST law
- Concept of supply, inter-State supply, intra-State supply, supplies in territorial waters
- Charge of tax including reverse charge
- Classification
- Exemption from tax
- Place of supply
- Time of Supply
- Value of supply
- Input tax credit
- Computation of GST liability