Roll No. Total No. of Questions : 07 B.Com, (Professional) (Sem.-4) INDIRECT TAX LAWS Subject Code : BCOP-402 Time : 3 M.Code 2020 Date of Examination : 20-12-2022 Hrs. Total No. of Pages : 02 Max. Marks : 60 INSTRUCTIONS TO CANDIDATES : 1. SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks each. 2. SECTION-B contains SIX questions carrying TEN marks each and students have to attempt any FOUR questions. 1, Answer briefly : a) b) °) 4) °) i) 8) h) i) dD What is Custom Law? What is CENVAT? What is Duty Drawback? Who is Related Perso What is Warehousing? What are Excisable Goods? What is VAT? Who is Safeguard Duty? What is Gross Turnover? ‘What is Dumping? 1 | M-22020 SECTION-ASECTION-B 2. What are the features of Indian Custom Laws? Discuss the provisions related to sales outside territorial waters under 4, Write a detailed note on Appeals and Settlement Commission. Discuss the meaning and objectives behind Special Economic Zones. 6. Why there is a tax on Services? Discuss various exemptions under service tax. 7. Explain the concept and genesis of Goods and Services Tax in detail NOTE : Disclosure of Identity by writing Mobile No. or Making of passing request on any page of Answer Sheet will lead to UMC against the Student. 2 | m-22020