Monday, October 22, 2012

ICWAI Intermediate Syllabus - Applied Indirect Taxes

1. Canons of Taxation - Indirect Taxes 5%
Features of Indirect Tax. Constitutional validity. Indirect Tax Laws, administration and relevant procedures

2. Central Excise 25%
a)      The Central Excise Law
b)      Goods, Excisable goods, Manufacture and manufacturer, Classification, Valuation, Related Person, Captive Consumption, CAS 4, CENVAT
c)       Basic procedures, Export, SSI, Job Work.
d)      Assessment, Demands, Refund, Exemptions;
e)      Powers of Officers.
f)       Adjudication, Appeals, Settlement Commission, Penalties .
g)      Central Excise Audit and Special Audit under 14A and 14AA of Central Excise Act
h)      Impact of tax on GATT 94, WTO, Anti Dumping processing;
i)        Tariff Commission and other Tariff authorities.

3. Customs laws 15%
a)      Basic concepts of customs law;
b)      Territorial waters, high seas;
c)       Types of custom duties., Anti- Dumping Duty, Safeguard Duty;
d)      Valuation;
e)      Customs Procedures, Import and Export Procedures, Baggage.
f)       Exemptions.
g)      Warehousing, Demurrage;
h)      Project Imports and Re- Imports;
i)        Penalties and Offences.
j)        Export Promotion Schemes. EOU
k)      Duty Drawback.
l)        Special Economic Zones.

4. Service Tax 15%
a)      Introduction, Nature of Service Tax.
b)      Service Provider and Service Receiver.
c)       Registration procedure
d)      Records to be maintained
e)      Classification of taxable services
f)       Valuation of taxable services.
g)      Exemptions and Abatements.
h)      Payment of service tax, Return
i)        Cenvat Credit Rules
j)        Export and import of services.
k)      Other aspects of Service Tax.
l)        Taxable Services.
m)    Special Audit under 14A and 14AA of Central Excise Act

5. Central Sales Tax Act & VAT Act. 15%
a)      Introduction, definition of sale under CST;
b)      Stock transfer, branch transfer under CST;
c)       Inter state sale,
d)       Various forms for filing of sales tax returns under CST;
e)      Sales outside territorial waters under CST;
f)       Procedures.
g)      Practical examples on CST.
h)      VAT, Salient features of State VAT Acts
i)        Treatment of stock & branch transfer under State VAT Acts
j)        Filing & Return under State VAT Acts
k)      Accounting & Auditing VAT

6. Practical problems and Case Studies under Indirect Tax Laws 25%

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