GST Law & Practice with Customs & FTP , Paper 8 Indirect Tax Laws By V.S. Datey

Incorporating -

Simplified Theory with relevant illustrations

Numerous numerical problems

All amendments upto 15′” Nov. 2017

Covers entire syllabus of CA-Final, CS-Executively

Professional and CMA· intermediate /Final

Also useful for University and Management Courses

Contents  -

GST – An overview

IGST, CGST, SGST and UTGST

Taxable event in GST

Supply of Goods or services or both

Classification of goods and services

Value of taxable supply of goods or services or both

Valuation Rules if value for GST not ascertainable

Vat Concept and its application in GST

Input Tax Credit (ITC)

Numerical Illustrations of input tax credit

Input Tax Credit when exempted as well as taxable supplies made

Input Service Distributor (ISO)

Person liable to pay tax

Place of supply of goods or services or both within India

Place of supply in case of export or import of goods or services or both

Exports and Imports

Special Economic Zones (SEZ) and EOU

Time of supply of goods and services

Reverse charge

Exemption from GST by issue of Notification

Composition Scheme in GST

Construction and Works Contract Services

Distributive Trade Services

Passenger Transport Services

Goods Transport Services

Financial and related services

Leasing or rental services and licensing services

Software and IPR Services

Business and production services

Telecommunication, broadcasting and information supply

Community, social, personal and other services

Government related activities

Basic procedures in GST

Registration under GST

Tax Invoice, Credit and Debit Notes

Electronic way Bill for transport of goods

Payment of taxes by cash and through input tax credit

Returns under GST

Assessment and Audit

Demands and recovery

Refund in GST

Powers of GST Officers

Offences and penalties

First Appeal and revision in GST

Appeal before Appellate Tribunal

Appeals before High Court and Supreme Court

Prosecution and compounding

Provisions relating to evidence

Electronic Commerce

Miscellaneous issues in GST

GST Compensation Cess

Input Tax Credit while Switching over from existing tax structure to GST

Transitory issues relating to service tax and goods

Other Transitory Provisions

Constitutional Background of GST

Introduction to Customs Duty

Valuation for Customs Duty

Customs Procedures

Baggage, Courier and Post

Exemptions, remission in Customs

Demands, Recovery and Refunds in customs

Other provisions in customs

Offences and Penalties in Customs Act

Overview of Foreign Trade Policy 2015-2020

Export Promotional Measures

EOU and SEZ

About the Author  -

Mr. Datey worked for 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993. He started his career as author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi. Mr Datey conducts training programmes on indirect tax related topics. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr. Datey is based in Pune, Maharashtra