Prayas Indirect Tax A.Y. 2026-27 for B.Com Semester 4 CCF New Syllabus Recommended by the University of Calcutta
The Book has following unparalleled features:
♦ It is a B. Com Specialist
♦ It has last 15 years paper solved
♦ It supports recap by flow chart and tabular presentation
♦It saves time as repetition of illustration being avoided
♦ It has more than 500 graded problems solved.
♦ GST Chat in Hinglish
- Good and services tax (60 marks)
Unit-1: Basic Concept of Indirect tax and Goods & Services Tax (GST)
Unit-2: Taxable event and supply
Unit-3: Levy of GST and Exemption from GST
Unit-4: Time of Supply of Goods
Unit-5: Place and Value of Supply
Unit-6: Input Tax Credit (ITC) and Computation of GST Liability
Unit-7: Registration
Unit-8: Composition levy (Composition scheme) and Payment of Tax
2. Customs Duty (15 marks)
Unit-9: Concept, Types and Valuation
Unit-10: Baggage