Faculty of Law

Marwadi
B.A. LL.B. (Hons) / B.Com. LL.B. (Hons)
University Semester VIII

Subject Taxation Law-II Teaching Scheme

Credit
Name (Indirect Tax Law & Practices) Theory Practical Tutorial

Subject
4 3 0 2
Code

Course Objectives
The course is designed to achieve the following objectives:

a. To acquaint the students with basic principles underlying the provisions of indirect tax
laws and to develop a broad understanding of the tax laws and accepted tax practices.
b. To define various aspect of indirect taxes (GST) like, Registration, Concept of Supply etc.
c. To provide an overview of Integrated Goods and Services Tax Act, 2017, Union Territory
Goods and Services Tax Act, 2017 and GST (Compensation to States) Act, 2017.
d. To provide knowledge on Custom Laws in India.

Prerequisites:

None

Course Outcomes
On completion of this course, the learners will be able:

a. To understand the concept of indirect taxes, indirect tax system in India, difference
between direct and indirect tax and Double Tax Avoidance Treaty.
b. To interpret the various principles underlying the Indirect Taxation Statutes with
reference to Goods and Services Tax Act, 2017
c. To describe the provisions of IGST Act, 2017, UTGST Act, 2017 and its working and
Provisions of GST (Compensation to State) Act, 2017.
d. To acquire the ability to analyse and interpret the various provisions of Custom Laws.
Detailed Syllabus: (per session plan)

Unit/Session(in Description Case Laws/Reading

hours) Material

Module 1 • Basic Features of Indirect Taxes- • Union of India v. Mohit

Advantages and Disadvantages Minerals (P) Ltd (2018)
Introduction To
• Indirect Tax System in India SCC Online SC 1727.
Indirect Taxes
• Indirect Taxes in Post Reforms • Jain Brothers v. Union
in India
• What is the difference between of India, AIR 1970 SC
[10 Hours] Direct Tax and Indirect Tax? 778
• Double Tax Avoidance Treaty

Module 2 • Concept of Indirect Taxes at a • M/S Comsol Energy

glance: Background; Constitutional Private Limited v. State of
Goods and
powers of taxation; Indirect taxes in Gujarat [R/Special Civil
Service Tax
India – An overview; Pre-GST tax Application No. 11905 of
[20 Hours] structure and deficiencies. 2020 decided on December
• Basics of Goods and Services Tax 21, 2020]
‘GST’: Basics concept and • Customs (Import) vs M/S.
overview of GST; Constitutional Dilip
Framework of GST; GST Model – Kumar and Company (201
CGST / IGST / SGST / UTGST; 8) 9 SCC 1
Taxable Event; Concept of supply • High Court of Gujarat,
including composite and mixed VKC Footsteps India
supply; Levy and collection of Pvt. Ltd. v. Union of
CGST and IGST; Composition India [2020] 118
scheme & Reverse Charge; taxmann.com 81
Exemptions under GST. (Gujarat)]
• Concept of Time, Value & Place of • Skill Lotto Solutions (P.)
Taxable Supply: Basic concepts of Ltd. v. Union of
Time and Value of Taxable Supply; India [2020] 122
Basics concept of Place of Taxable taxmann.com 49 (SC)
Supply. • Paresh Nathalal
• Input Tax Credit & Computation of Chauhan v. State of
GST Liability- Overview. Gujarat [2020] 113
• Procedural Compliance under GST: taxmann.com 462
Registration; Tax Invoice, Debit & (Gujarat)]
Credit Note, Account and Record, • Bai Mamubai Trust
Electronic way Bill; Return, v. Suchitra, 2019 (31)
 Payment of Tax, Refund GSTL 193
Procedures; Audit. • State of West Bengal and
• Levy excise duty on tobacco and v. Calcutta Club Ltd. AIR
alcohol. 2019 SC 310
• Applicability of Service Tax in
Electricity Sector.
• Consequence of non-compliance of
procedure.
• Penalties

Module 3 • Integrated Goods and Services Tax • Dharmendra M. Jani v.

Act, 2017 UOI & Ors WP
Basic
• Union Territory Goods and NO.2031 OF 2018 dated
Overview on
Services Tax Act, 2017 June 09, 2021
Integrated
• Provisions relating to Advance • Balaji Theatre v. Chief
Goods and
Ruling Secretary [2020] 118
Service Tax
• GST Compensation to States taxmann.com 160
(IGST), Union
Territory • Consequence of non-compliance of (Madras)
procedure. • Bharti Airtel
Goods and
Service Tax • Penalties Ltd. v. Union of
India [2020] 119
(UTGST), and
taxmann.com 27
GST
(Delhi)
Compensation
• Mohit Minerals (P.)
to States
Ltd. v. Union of
[15 Hours] India [2020] 113
taxmann.com 436
(Gujarat)]

Module 4 • Basic Concepts of Customs Laws-

• Mohd. Zahid Vs. State
Introduction to Custom Duty,
Customs Laws Through NCB, 2021 Latest
Constitutional Provisions, Important
Caselaw 645 SC
[15 Hours] Definitions.
• Brajesh Singh Vs. Sunil
• Types of Duties- Basic customs
Arora, 2021 Latest
duty, Protective duties, Safeguard
Caselaw 323 SC
duty, Countervailing Duty on
 subsidized articles, Anti-dumping • M/S. L.R .Brothers, Indo
duty. Flora Ltd. Vs. Comissioner
• Valuation under Customs-Valuation Of Central Excise, 2020
of Imported Goods Valuation of Latest Caselaw 489 Sc
Export Goods. • Union Of India Vs. M/S
• Import and Export Procedure- G.S. Chatha Rice Mills,
Import Procedure (including 2020 Latest Caselaw 523
warehousing) Export Procedures, SC
Deemed Exports, Duty drawback
• Customs (Import of Goods at
Concessional Rate of Duty) Rules,
2017
• Consequence of non-compliance of
procedure.
• Penalties
60 Hours

Text Book

1. V.S. DATEY, TAXMANN’S INDIRECT TAXES LAW AND PRACTICE (2020).

Reference Books

1. BHARAT’S, COMPREHENSIVE BOOK ON INDIRECT TAXES (2021).

2. Study materials on GST by ICAI and ICSI.

Online Resources

https://www.gst.gov.in/