Unit 4 of Law of Taxation (syllabus: Module 4 — GST law and procedure under the CGST Act 2017, the IGST Act 2017 and the Maharashtra GST Act 2017, assessment and advance rulings, and the Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975). Below: what the unit covers, the provisions it turns on, and the cases an examiner expects you to name.
What this unit covers
- On what constitutional foundation does the goods and services tax rest?
- What is a supply, and when is there a supply without consideration?
- What are the elements of the charge of central tax, and who may pay under the composition levy instead?
- How is the value of a supply determined?
- On what conditions is input tax credit available, and when is it blocked?
- How is it decided whether a supply is inter-State or intra-State?
- Who must obtain registration, and when may a registration be cancelled?
- How is the Maharashtra tax on professions, trades, callings and employments levied and collected?
Treat that list as a self-test: recite each topic's rule from memory before you open its cases.
Provisions
- Constitution of India, s. Articles 246A, 269A and 279A
- Central Goods and Services Tax Act, 2017, s. Section 7 with Schedules I and III
- Central Goods and Services Tax Act, 2017, s. Sections 9 and 10
- Central Goods and Services Tax Act, 2017, s. Section 15
- Central Goods and Services Tax Act, 2017, s. Sections 16 and 17
- Integrated Goods and Services Tax Act, 2017, s. Sections 7, 8 and 10 to 13
- Central Goods and Services Tax Act, 2017, s. Sections 22 to 30
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, s. Sections 3 to 13