INDIRECT TAXATION (For CMA Inter)

INDIRECT TAXATION (For CMA Inter)

DIVISION I

SERVICE TAX

LESSON 1           Basic Concepts

LESSON 2           Point of Taxation, Valuation and Place of Provision of Services

LESSON 3           Negative List, Exempted Services and Service Tax Liability

LESSON 4           Comprehensive Issues under Service Tax

DIVISION II

EXCISE ACT

LESSON 1           Basic Concepts

LESSON 2           Valuation under Central Excise

LESSON 3           Export Procedures under Central Excise

LESSON 4           CENVAT Credit Rules, 2004

LESSON 5           SSI Exemption

LESSON 6           Registration and Payment of Duty

LESSON 7           Excise Audits

LESSON 8           Comprehensive Issues under Excise, Service Tax & Customs and Appeals

DIVISION III

CUSTOMS ACT

LESSON 1           Basic Concepts

LESSON 2           Valuation under Customs

LESSON 3           Types of Duties

LESSON 4           Administrative and other Aspects

LESSON 5           Import and Export Procedure

LESSON 6           Baggage Rules, 1998

DIVISION IV

VALUE ADDED TAX (VAT)

LESSON 1           Basic Concepts

LESSON 2           Registration under VAT

LESSON 3           VAT Rates and Schedules

LESSON 4           Input Tax Credit and Other Related Topics

DIVISION V

CENTRAL SALES TAX

LESSON 1           Central Sales Tax Act, 1956

DIVISION VI

TRANSFER PRICING

LESSON 1           International Taxation and Transfer Pricing

DIVISION VII

EXIM POLICY

LESSON 1           Exim Policy

APPENDIX         Question Papers of CMA (Inter)

                              New Syllabus

                              Old Syllabus