| 1. | Canons of Taxation - Indirect Taxes | 5% |
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| | • | Features of Indirect Tax. Constitutional validity. Indirect Tax Laws, administration and relevant procedures |
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| 2. | Central Excise | 25% |
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| | • | The Central Excise Law | | • | Goods, Excisable goods, Manufacture and manufacturer, Classification, Valuation, Related Person, Captive Consumption, CAS 4, CENVAT. | | • | Basic procedures, Export, SSI, Job Work. | | • | Assessment, Demands, Refund, Exemptions; | | • | Powers of Officers. | | • | Adjudication, Appeals, Settlement Commission, Penalties . | | • | Central Excise Audit and Special Audit under 14A and 14AA of Central Excise Act | | • | Impact of tax on GATT 94, WTO, Anti Dumping processing; | | • | Tariff Commission and other Tariff authorities. |
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| 3. | Customs laws | 15% |
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| | • | Basic concepts of customs law; | | • | Territorial waters, high seas; | | • | Types of custom duties., Anti- Dumping Duty, Safeguard Duty; | | • | Valuation; | | • | Customs Procedures, Import and Export Procedures, Baggage. | | • | Exemptions. | | • | Warehousing, Demurrage; | | • | Project Imports and Re- Imports; | | • | Penalties and Offences. | | • | Export Promotion Schemes. EOU | | • | Duty Drawback. | | • | Special Economic Zones. |
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| 4. | Service Tax | 15% |
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| | • | Introduction, Nature of Service Tax. | | • | Service Provider and Service Receiver. | | • | Registration procedure | | • | Records to be maintained | | • | Classification of taxable services | | • | Valuation of taxable services. | | • | Exemptions and Abatements. | | • | Payment of service tax, Return | | • | Cenvat Credit Rules | | • | Export and import of services. | | • | Other aspects of Service Tax. | | • | Taxable Services. | | • | Special Audit under 14A and 14AA of Central Excise Act |
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| 5. | Central Sales Tax Act & VAT Act. | 15% |
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| | • | Introduction, definition of sale under CST; | | • | Stock transfer, branch transfer under CST; | | • | Inter state sale, | | • | Various forms for filing of sales tax returns under CST; | | • | Sales outside territorial waters under CST; | | • | Procedures. | | • | Practical examples on CST. | | • | VAT, Salient features of State VAT Acts | | • | Treatment of stock & branch transfer under State VAT Acts | | • | Filing & Return under State VAT Acts | | • | Accounting & Auditing VAT |
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| 6. | Practical problems and Case Studies under Indirect Tax Laws | 25% |
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