26 July 2025
In 2010, the **Delhi University B.Com (Hons.) 3rd Year** syllabus did not include any **Goods and Services Tax (GST)** provisions. The GST regime was introduced in India on **1st July 2017**, replacing the earlier indirect tax system comprising VAT, Service Tax, and Excise Duty. Therefore, there were no GST-related topics or tax rates applicable to the 2010 B.Com (Hons.) 3rd Year exams.
The curriculum for the 3rd Year primarily focused on subjects such as:
* **Management Accounting** * **Macro-economics** * **Indian Economy Performance and Policies** * **Financial Management** * **Fundamentals of Investment** * **Human Resource Management** * **Compensation Management** * **Principles of Marketing** * **Advertising & Personal Selling** * **Project Work**([Scribd][1], [Scribd][2])
These subjects did not encompass GST-related topics, as the tax system in place during that period was based on the earlier indirect tax laws.