The Government has implemented the country's most ambitious indirect tax reform i.e. Goods and Services Tax from 1st July 2017. With a view to enable the students to understand the nitty-gritty of this new law on GST, we have introduced this course on GST. The objective of this Course is to enhance the knowledge as well as to provide avenue to the students in the global service market.
By the end of this course, students will be able to –
- Have specialized and updated knowledge in the area of GST in a systematic manner
- Enhance their analytical & problem-solving skills for decision making
1) Introduction: Brief concept about GST , Concept of CGST, SGST and IGST, Concept of Supply, Concept of Mixed & Composite Supply
2) Levy, Composition and Exemption from tax: Concept of Levy, Composition Dealer concepts, Power of Central Government to provide exemption from tax
3) Time of Supply: Time of supply for Goods, Time of supply for Services
4) Valuation: Valuation w.r.t unrelated parties, Valuation w.r.t related parties