Tax-features-canons-objectives of taxation-Tax vs Duty-Direct tax vs Indirect Tax-Advantages and disadvantages of indirect taxes-various types of indirect taxes
Customs duty-Objectives-Levy and Collection-Classification of goods-types of customos duty-valuation of goods
GST-Concept-need-types of GST-Advantages and disadvantages of GST-Framework of GSTin India
Supply-meaning-forms-govt/public authorities and supply-composite or mixed supply-continuous supply-Time of supply-value of supply
Incidence of tax-rates of GST in India-Exemption and Exempt suppliers-input tax credit(ITC)-Eligibility and condition-Key elements of ITC
Reference Book:
Dr.H.C.Mehrotra & Prof.V.P.Agarwal-Goods and Service Tax
Text Book:
V.Balachandran-Indirect taxation