TY  - BOOK
AU  - Varadharaj. S
TI  - Goods and Services Tax [GST] and Customs law
SN  - 9789391270179
U1  - 343.93 
PY  - 2022///
CY  - India
PB  - MJP Publishers
KW  - Goods and Services Tax
KW  - Customs Law
N1  - Part I: Goods & Services Tax (GST)

Unit I: Introduction to Indirect Taxes & GST

Constitutional Framework of Indirect Taxes Before GST
Concept of VAT and its defects
Rationale for GST (One Nation, One Tax, cascading effect removal, etc.)
Structure of GST (CGST, SGST, IGST, UTGST)
GST Council
Key Definitions under CGST Act, 2017
Unit II: Levy and Collection of GST

Taxable Event: Supply of Goods & Services (meaning and scope)
Time of Supply
Value of Supply
Place of Supply
Exemptions from GST
Classification of Goods or Services
Unit III: Input Tax Credit (ITC)

Eligible and Ineligible Input Tax Credit
Apportionment of Credit and Blocked Credits
Availability of Tax Credit in Special Circumstances
Manner of Distribution of Credit by Input Service Distributor (ISD)
Payment of Taxes
Refund procedures
Reverse Charge Mechanism (RCM)
Composition Scheme
Job Work
Unit IV: Procedures & Compliance

Registration under GST
Tax Invoice, Credit and Debit Notes
Returns (types of returns, filing process)
Accounts and Records
Audit under GST
Assessment (Self-Assessment, Summary, Scrutiny)
Unit V: Special Provisions & Enforcement

Taxability of E-Commerce
Anti-Profiteering Clause
Avoidance of Dual Control
E-way Bill
Zero-Rated Supply
Offences and Penalties
Appeals and Revisions
Demand, Recovery and Advance Ruling
GST Practitioner
Part II: Customs Act, 1962

Basic Concepts of Customs Law

Customs Duty and Customs Officers
Territorial Water of India and High Seas
Types of Customs Duty (Basic Customs Duty, IGST on imports, Safeguard, Countervailing Duty, etc.)
Import and Export Procedures

Classification of Goods
Valuation under Customs Act
Clearance of Goods
Baggage Rules and Exemptions
Warehousing
Customs Duty Drawback
Enforcement

Prevention of Illegal Import and Export
Search, Seizure, Arrest and Confiscation of Goods
Offences and Penalties under Customs Act
N2  - The book aims to offer a simplified yet comprehensive understanding of these complex indirect tax systems. It covers the constitutional framework of indirect taxes, the rationale and structure of GST, various components of GST (like supply, time, value, place of supply, input tax credit, reverse charge mechanism), and procedural aspects such as registration, returns, audit, and assessment. It also includes sections on special provisions like E-way Bill, anti-profiteering, and zero-rated supply. The Customs Law part delves into basic concepts, types of duties, valuation, and procedures for import/export.
ER  -