Indirect Tax Laws
Advanced GST — levy, ITC, exemptions, returns, e-commerce, demand/penalties. Customs Act — valuation, classification, drawback, and FTP 2023.
Your Success Path
GST — Constitutional Framework, Levy and Scope of Supply
Articles 246A, 269A; CGST Sections 7–9Supply under Section 7 · Schedule I/II/III · Composite vs mixed supply · CGST/SGST/IGST dual model
GST — Registration, Composition Scheme and Persons Liable
CGST Sections 22–30Mandatory registration thresholds · Composition scheme rates · Bill of Supply · QRMP scheme
GST — Time of Supply, Place of Supply and Value of Supply
CGST Sections 12–15; IGST Sections 10–13Time of supply goods/services · Place of supply B2B vs B2C · Transaction value inclusions · Related party valuation
GST — Input Tax Credit
CGST Sections 16–21ITC conditions Section 16(2) · Blocked credits Section 17(5) · Proportionate ITC Section 17(2) · GSTR-2B matching
GST — Exemptions, Zero Rating and Exports
CGST Section 11; IGST Section 16; Notification 12/2017Exempt vs zero-rated distinction · LUT for exporters · Key service exemptions · Inverted duty refund
GST — Returns, Payment of Tax and Refunds
CGST Sections 37–54GSTR-1/3B/9 due dates · ITC utilisation order Section 49 · Section 54 refund 2-year limit · Interest 18%/24%
GST — Assessment, Audit, Demand, Penalties and Offences
CGST Sections 59–76, 122–138Section 73 vs 74 framework · Voluntary payment penalty reduction · GST audit Section 65 · Prosecution thresholds Section 132
GST — E-Commerce, TDS, TCS and Special Provisions
CGST Sections 51–52, Section 9(5)TDS Section 51 — government deductors · TCS Section 52 — ECO operators · Section 9(5) ECO liability · Anti-profiteering Section 171
Customs Act — Levy, Classification and Valuation
Customs Act 1962 Sections 12–25; Valuation Rules 2007BCD + SWS + IGST computation · HSN classification rules · Transaction value Rule 10 additions · Assists and royalties
Customs — Exemptions, Drawback, IGCR and Foreign Trade Policy
Customs Act Sections 25, 74–76; FTP 2023Section 74 drawback rates · Section 75 AIR/Brand Rate · Advance Authorisation · EPCG 6× obligation in 6 years