Indirect Tax Management & Practice (For CMA Final)

INDIRECT TAX MANAGEMENT & PRACTICE (For CMA Final)

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

Annexure              Service tax Rules, 1994

DIVISION II

CENTRAL EXCISE

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

Annexure             Central Excise Rules, 2002

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

FOREIGN TRADE POLICY 2015-2020

LESSON 1           Foreign Trade Policy 2015-2020

DIVISION V

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 VI

CENTRAL SALES TAX

LESSON 1           Central Sales Tax Act, 1956

DIVISION VII

TRANSFER PRICING

LESSON 1           International Taxation and Transfer Pricing

DIVISION VIII

COMPREHENSIVE ISSUES

LESSON 1           Comprehensive Issues under Excise, Service Tax & Customs and Appeals

APPENDIX         Question Papers of CMA (Final) — New Syllabus