Buy Indirect Tax of Jharkhand and Uttrakhand Universities for B.Com. and M.Com. Classes and also very helpful for the students preparing for various competitive and professional examinations.

Indirect Tax

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According to New Syllabus of Jharkhand and Uttrakhand Universities for B.Com. and M.Com. Classes and also very helpful for the students preparing for various competitive and professional examinations.

Book Code : 6443

ISBN : 978-93-5167-932-5

Language : English

Edition : Latest

Availability : In Stock

Authors : DR. J. C. VARSHNEY, NIKHIL GUPTA

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Book Content

CONTENTS

Unit-I : Service Tax

1. Concept of Service Tax : Introduction, Meaning and Characteristics, 2. Charges of Service Tax and Taxable Service (Taxable, Tax Free and Exempted Services), 3.Valuation of Taxable Services (Rate of Tax, Point of Taxation and Computation of Tax), 4.Computation of Service Tax  5.Filing of Returns and Assessment,  6.         Cenvat Credit, 7.Exemptions and Abatements  8. Registration and Payment of Service Tax

Unit-II : Value Added Tax

1. Value Added Tax : Meaning, Concepts and General Principles (VAT) , 2. Calculation of VAT .Administrative Procedures, 4.Value Added Tax Authorities ,  5.   Appeal, Revision, Penalties and Prosecutions, 6. Input Tax Credit.

Unit-III : Central Excise Duty

1.Concept of Central Excise Duty and Law , 2. Important Definitions : Goods and Excisable Goods (As Amended by Finance Bill, 2006) , 3.Classification of Goods and Principles of Classification, 4. Valuation of Excisable Goods,  5. Cenvat (Central Value Added Tax) ,  6. Computation of Advalorem Duty, 7. Excise Exemption to Small-Scale Industries , 8. Administrative Set-up of Central Excise Duty, 9. Offences, Penalties and Punishments , 10. Settlement of Cases , 11.Appeal and Revision.

Unit-IV : Custom Law

1.Nature and Types of Custom Duty ,  2. Valuation Rules Under Custom Duty ,  3. Computation and Procedure of Custom Duty, 4. Import and Export Procedure ,  5. Baggage  Rules,  6.  Export Promotion Schemes [Export Oriented Units (EOU) ],   7.  Export  Processing  Zones  (EPZ)  or  Free  Trade  Zone  (FTZ)  8.Special Economic Zone (SEZ) , 9.Conveyance Related to Import and Export , 10. Custom Duty Authorities , 11. Penalties and Prosecution , 12.  Appeal and Revisions. 

SYLLABUS

Unit I : Service Tax

Service Tax : Concepts and General Principles, Charge of Service Tax and Taxable Services, Valuation of Taxable Services, Payment of Service Tax and Filing of Returns, Penalties, CENVAT Credit.

Unit II : VAT

VAT : Concepts and General Principles, Calculation of VAT Liabilities including Input Tax Credits, Small Dealers and Composition Scheme, VAT Procedures.

Unit III : Central Excise

Central Excise Law in Brief : Goods, Excisable Goods, Manufacture and Manufacturer, Valuation, CENVAT, Basic Procedures, Export, SSI, Job Work.

Unit IV : Customs Law

Basic Concepts of Custom Law, Territorial Waters, High Seas, Types of Custom Duties—Basic, Countervailing & Anti-Dumping Duty, Safeguard Duty, Valuation, Custom Procedures, Import and Export Procedures, Baggage, Exemption.

Book Details
  • Author/Authors : DR. J. C. VARSHNEY, NIKHIL GUPTA
  • Class : B.Com. IV Sem (SKM University, Dumka), M.Com. IV Sem (SKM University, Dumka), M.Com. IV Sem (BBMK University, Dhanbad), B. Com. V Sem (HNB University, Shrinagar (Garhwal), Uttarakhand)
  • Page No. : 276
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