Prayas Indirect Tax A.Y. 2026-27 for B. Com Semester 4 CCF New Syllabus Recommended by the University of Calcutta

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♦ GST Chat in Hinglish

1. 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