INDIRECT TAXES

by Mohd Rafi

Foreword	5
About the Author	6
Preface to the Thirtieth Edition	7
Preface to the First Edition	8
Syllabus	9
CA Final: Paper 5: Indirect Tax Laws	9
Contents at a glance	13
Table of Cases	29

Chapter 1 Fundamentals of GST	3
Chapter 2 Basics of GST	6
Chapter 3 One Nation-One Tax	9
Chapter 4 Goods and Services Tax Network (GSTN)	17
Chapter 5 GST Council	19
Chapter 6 Important Definitions	21
Chapter 7 Supply	26
Chapter 8 Composite and Mixed Supplies	63
Chapter 9 Levy and Collection	73
Chapter 10 Composition Levy	78
Chapter 11 Exemptions	98
Chapter 12 Reverse Charge Mechanism (RCM)	223
Chapter 13 Time of Supply	251
Chapter 14 Place of Supply	273
Chapter 15 Value of Supply	330
Chapter 16 Registration under GST	389
Chapter 17 Input Tax Credit (ITC)	428
Chapter 18 Payment of tax	500
Chapter 19 Tax Invoice, Credit and Debit Notes	511
Chapter 20 Interest on delayed payment of tax	539
Chapter 21 Offences and Penalties under GST	547
Chapter 22 Returns under GST	578
Chapter 23 Accounts and Records under GST	592
Chapter 24 Assessment	596
Chapter 25 Audit	606
Chapter 26 Refund	610
Chapter 27 TDS under GST	652
Chapter 28 TCS under GST	662
Chapter 29 GST Practitioners	671
Chapter 30 Anti-Profiteering	674
Chapter 31 Demand and Adjudication	681
Chapter 32 Liability to pay in Certain Cases	712
Chapter 33 Appeals and Revisions under GST	721
Chapter 34 Advance Ruling	744
Chapter 35 Goods and Services Tax (Compensation to States) Act, 2017	758

Chapter 1 Basic Concepts	763
Chapter 2 Valuation under Customs	797
Chapter 3 Types of Duties	827
Chapter 4 Administrative and Other Aspects	846
Chapter 5 Import and Export Procedure	871
Chapter 6 Baggage	911
Chapter 7 Appeals under Customs	918
Chapter 8 Appeal to Commissioner (Appeal)	923
Chapter 9 Appeals to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)	926
Chapter 10 Appeals to High Court	929
Chapter 11 Appeals to Supreme Court of India	931
Chapter 12 Appeals to the Settlement Commission	932
Chapter 13 Authority for Advance Ruling	934

Chapter 14 Foreign Trade Policy 2023

939

Chapter 15 Comprehensive Issues under Customs	965
Solved Examination Papers (January 2021)	977
Solved Examination Papers (July 2021)	986
Solved Examination Papers (December 2021)	993
Solved Examination Papers (May 2022)	999
Solved Examination Papers (November 2022)	1007
Solved Examination Papers (May 2023)	1015
Solved Examination Papers (November 2023)	1024
Solved Examination Papers (May 2024)	1033
Solved Examination Papers (November 2024)	1043
Model Question Paper	1053