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Indirect Tax

CA Pranjal Joshi

Lecture Plan for Indirect Taxation

|Lecture No. |Particulars | |01 |Scheme of Taxation in India, Constitutional provisions, Direct vs. Indirect Tax, Excise Duty – Journey so far | |02 |Fundamentals of excise duty, Goods, marketability test, Excisable, Manufacture | |03 |Taxable event, Manufacturer, Date of Manufacture and rate of duty, Types of Excise Duties, | |04 |Cases - Case study 1 - Submission & Discussion | |05 |Classification of Goods, CETA, Valuation concepts, Specific Duty, Tarrif Duty, | |06 |MRP based duty, Transaction Value, Inclusions and exclusions of Transaction Value. | |07 |Cases - Case study 2 - Submission & Discussion | |08 |Conditions for applicability of Transaction Value, Valuation Rules | |09 |Valuation Rules (Depot sale, normal transaction value, Essential & bought out items) | |10 |Cases - Case study 3 - Submission & Discussion | |11 |Related person and sale through related person | |12 |Registration under excise law, Payment of Duty, PLA Account, Payment challan GAR 7 | |13 |Cases - Case study 4 - Submission & Discussion | |14 |Filing of returns, Assessee, Assessment under excise law, Self Assessment, Scrutiny assessment, provisional | | |assessment. | |15 |Best Judgement Assessment, Demands, Show cause recovery, modes of recovery, Refund of duty. | |16 |Cases - Case study 5 - Submission & Discussion | |17 |Basics of Service Tax, Taxable event, person liable to pay tax, Reverse charge mechanism, Valuation of Taxable | | |service, classification of taxable service. | |18 |Exemptions from service tax, small service providers exemption, Abatements under service tax. | |19 |Cases - Case study 6 - Submission & Discussion | |20 |Import and Export of service. | |21 |Registration under Service Tax, Invoice by service providers. payment of service tax and filing of returns | |22 |Cases - Case study 7 - Submission & Discussion | |23 |Services overview A to D | |24 |Services overview E to R | |25 |Services overview S to Z | |26...
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