UNIT-I
Features of Indirect Tax. Constitutional Validity. Indirect Tax Laws, administration and
relevant procedures. The Central Excise Law, Goods, Excisable goods, Manufacture and
manufacturer, Classification, Valuation, Related Person, Captive Consumption, CENVAT
Basic procedures, Export, SSI, Job Work, Assessment, Demands, Refund, Exemption,
Powers of Officers. Adjudication, Appeals & Settlement Commission.
UNIT-II
Basic concepts of customs law ,Territorial waters, high seas ,Types of custom duties., AntiDumping
Duty, Safeguard Duty ,Valuation , Customs Procedures, Import and Export
Procedures, Baggage, Exemptions ,Warehousing, Demurrage ,Project Imports and ReImports,
Export Promotion Schemes. EOU, Duty Drawback., Special Economic Zones.
UNIT-III
Introduction, Nature of Service Tax. Service Provider and Service Receiver. Registration
procedure, Records to be maintained, Classification of taxable services ,Valuation of taxable
services. , Exemptions and Abatements Payment of service tax, Return Cenvat Credit Rules
Export and import of services. Taxable Services.
UNIT-IV
Introduction, definition of sale under CST ,Stock transfer, branch transfer under CST -
Interstate sale, Various forms for filing of sales tax returns under CST .Sales outside
territorial waters under CST , Procedures, VAT, Salient features of VAT.