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Indirect Taxes – I (GST) TYBAF Semester V

(3 customer reviews)


Indirect Taxes – I (GST) Manan Prakashan book


Semester V

1. Introduction to Indirect Taxation and GST

Basics for Taxation : Direct Taxes and Indirect Taxes – Features of Indirect Taxes, Difference, Advantages and Disadvantages, Sources and Authority of Taxes in India (Art 246 of the Indian Constitution)

Introduction to GST : Genesis of GST in India, Power to tax GST (Constitutional Provisions), Meaning and Definition of GST, Benefits of GST, Conceptual Framework – CGST, IGST, SGST, UTGST, Imports of Goods or Services or both, Export of Goods or Services or both, Taxes subsumed and not subsumed under GST


Section 2(13) Audit

Section 2(17) Business

Section 2(31) Consideration

Section 2(45) Electronic Commerce Operator

Section 2(52) Goods

Section 2(56) India

Section 2(78) Non Taxable Supply

Section 2(84) Person

Section 2(90) Principal Supply

Section 2(93) Recipient

Section 2(98) Reverse Charge

Section 2(102) Services

Section 2(105) Supplier

Section 2(107) Taxable Person

Section 2(108) Taxable Supply

Extent and Commencement of CGST Act / SGST Act / UTGST Act / IGST Act

Goods and Services Tax Council (GST Council)

Goods and Services Tax Network (GSTN)


2. Levy and Collection of Tax

Charge of GST, Levy and Collection GST, Composite and Mixed Supplies under GST, Power to Grant Exemption, Negative List of GST, GST Rate Schedule for Goods and Services

3. Concept of Supply

Concept of Supply (Section 7 of CGST Act)

Taxable Event under GST

Place of Supply

Time of Supply

Value of Supply

(Rules for Valuation of Supply of Goods and Services)

4. Documentation

Tax Invoices, Credit and Debit Notes

5. Input Tax Credit and Computation of GST

Eligibility and Conditions For Taking Input Tax Credit

Apportionment of Credit and Blocked Credits

Credit in Special Circumstances

Computation of GST under Inter State Supplies and Intra State Supplies


6. Registration Under GST Law

Registration – Persons liable for Registration, Persons not liable for Registration, Procedure For Registration, Deemed Registration, Amendment, Cancellation and Revocation of Cancellation of Registration


Note :

Relevant Law / Statute / Rules in force and relevant Standards in force on 1st April immediately preceding commencement of Academic Year is applicable for ensuing examination.

Additional Information

BOARDMaharashtra State Board
AUTHORAinapure and Ainapure
PUBLISHERManan Prakashan
SUBJECTIndirect Taxes – I (GST) TYBAF Semester V


3 reviews for Indirect Taxes – I (GST) TYBAF Semester V

  1. Nisha Yadav

    Nisha Yadav (verified owner)


  2. Dipendar Thapa

    Dipendar Thapa (verified owner)

    Book’s quality is good as promised and the delivery was also done within one day

  3. Nisha Yadav

    Nisha Y. (verified owner)

    Amazing experience.

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