Advanced Tax Laws

The distinguishing features of this book are –

• Question & Answer Format. 
• Coverage of all the latest developments in GST including Circulars and Notification upto 30‑06‑2019 including Illustrations on Practical Issues. 
• Coverage of amendments in Customs Laws by the Finance Act, 2018, including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2019.
• Coverage of amendments in Direct Taxes by the Finance Act, 2018 including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2019.
• Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
• Appendix : Solved Paper CS Final June 2019 Exams

SUBJECT INDEX

GST in India - A Brief Introduction

1. Supply under GST
2. Charge of GST
3. Composition Levy
4. Exemption from GST
5. Place of Supply
6. Export and Import
7. Time of Supply
8. Value of Supply
9. Input Tax Credit
10. Registration
11. Tax Invoice Credit & Debit Notes and E-Way Bill
12. Accounts and Records
13. Payment of Tax, TDS & TCS
14. Returns
15. Refunds
16. Assessment and Audit
17. Inspection, Search, Seizure and Arrest
18. Administration, Demands and Recovery
19. Liability to Pay in Certain Cases
20. Advance Ruling
21. Appeals and Revision
22. Offences and Penalties
23. Job Work & Miscellaneous Provisions

CUSTOMS LAW (10 Marks)

24. Basic Concepts
25. Classification & Types of Customs Duties
26. Valuation
27. Importation and Exportation
28. Warehousing
29. Duty Drawback
30. Baggage, Postal Articles & Stores
31. Search, Seizure, Confiscation and Miscellaneous Provisions
32. Exemptions, Recoveries, Demands and Refunds
33. Appeals and Revision
34. Advance Rulings and Settlement of Cases
35. Offences & Prosecution

Foreign Trade Policy (2015-2020) 

36. Foreign Trade Policy (Practical Questions)

Corporate Tax Planning and Tax Mangement

37. Taxation of Companies
38. Assessment of Various Other Entities 
39. (FIRM/ LLP/ AOP/ BOI)
40. General Anti-Avoidance Rules (GAAR)
41. Transfer Pricing & Other Anti-Avoidance Measures
42. Tax Treaties
43. Income Tax Implication on Specified Transactions