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CA Final-Revised Study Material Paper 8: Indirect Tax Laws

 


Students appearing in May, 2014 examination may note that the Study Material of Paper 8: Indirect Tax Laws relevant for November, 2014 examination (prepared in accordance with the revised syllabus) is also relevant for May, 2014 examination subject to the modifications set out below. Students, appearing in May, 2014 examination, are advised to prepare for their examination from the Revised Study Material in the following manner:

(i) Ignore Chapter 16 – Foreign Trade Policy in Section C: Customs and Foreign Trade Policy of the Study Material [as it is included only in the revised syllabus]; and

(ii) Refer to Chapters 1 – 8 relating to VAT and Inter-relationship of accounting with excise, customs and service tax grouped together under the Appendix given at the end of the Study Material [as these Chapters are included in the old syllabus but do not form part of the revised syllabus]. The Appendix is, however, not relevant for students appearing in November, 2014 examination under the revised syllabus.

The law stated in the Study Material is updated with the amendments made vide the Finance Act, 2013 and notifications/circulars issued till April 30, 2013.

Study Material Practice Manual PowerPoint Presentations Podcasts
Relevant for November, 2014 Examination – Revised Syllabus* 
* Also relevant for May, 2014 Examination
Volume-I
Initial Pages Initial Pages
Section A – Central Excise
Chapter 1 Basic Concepts Chapter 1 Basic Concepts Basic Concepts – Part I Basic Concepts – Part I
Basic Concepts – Part II Basic Concepts – Part II
Chapter 2 Classification of Excisable Goods Chapter 2 Classification of Excisable Goods Classification of Excisable Goods Classification of Excisable Goods
Chapter 3 Valuation of Excisable Goods Chapter 3 Valuation of Excisable Goods
Chapter 4 CENVAT Credit Chapter 4 CENVAT Credit CENVAT Credit CENVAT Credit
Chapter 5 General Procedures under Central Excise[adsenseyu2] Chapter 5 General Procedures under Central Excise General Procedures under Central Excise – Part 1 General Procedures under Central Excise – Part 1
General Procedures under Central Excise – Part 2 General Procedures under Central Excise – Part 2
General Procedures under Central Excise – Part 3 General Procedures under Central Excise – Part 3
General Procedures under Central Excise –Part 4 General Procedures under Central Excise –Part 4
General Procedures under Central Excise – Part 5 General Procedures under Central Excise – Part 5
Chapter 6 Export Procedures Chapter 6 Export Procedures Export Procedures Export Procedures
Chapter 7 Bonds Chapter 7 Bonds
Chapter 8 Demand, Adjudication and Offences Chapter 8 Demand, Adjudication and Offences
Chapter 9 Refund Chapter 9 Refund
Chapter 10 Appeals Chapter 10 Appeals
Chapter 11 Remission of Duty and Destruction of Goods Chapter 11 Remission of Duty and Destruction of Goods
Chapter 12 Warehousing Chapter 12 Warehousing
Chapter 13 Exemption based on Value of Clearances (SSI) Chapter 13 Exemption based on Value of Clearances (SSI) Exemption based on Value of Clearances (SSI) Exemption based on Value of Clearances (SSI)
Chapter 14 Notifications, Departmental Clarifications and Trade Notices Chapter 14 Notifications, Departmental Clarifications and Trade Notices
Chapter 15 Advance Ruling Chapter 15 Advance Ruling Advance Ruling Advance Ruling
Chapter 16 Organisation Structure of the Excise Department Chapter 16 Organisation Structure of the Excise Department
Chapter 17 Excise Audit Chapter 17 Excise Audit
Chapter 18 Settlement Commission Chapter 18 Settlement Commission Settlement Commission Settlement Commission
Section B – Service Tax
Chapter 1 Basic Concepts of Service Tax Chapter 1 Basic Concepts of Service Tax Introduction Introduction
Chapter 2 Place of Provision of Service Chapter 2 Place of Provision of Service Place of Provision of Service Place of Provision of Service
Chapter 3 Point of Taxation Chapter 3 Point of Taxation Point of Taxation Rules, 2011 Point of Taxation Rules, 2011
Chapter 4 Valuation of Taxable Service Chapter 4 Valuation of Taxable Service Valuation of Taxable Service Valuation of Taxable Service
Additional Reading
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Volume-II
Initial Pages
Section B – Service Tax
Chapter 5 Exemptions and Abatements Chapter 5 Exemptions and Abatements Exemptions and Abatements Exemptions and Abatements
Chapter 6 Service Tax Procedures Chapter 6 Service Tax Procedures Service Tax Procedures Service Tax Procedures
Chapter 7 Demand, Adjudication and Offences Chapter 7 Demand, Adjudication and Offences
Chapter 8 Other Provisions Chapter 8 Other Provisions
Section C – Customs and Foreign Trade Policy
Chapter 1 Basic Concepts Chapter 1 Basic Concepts Basic Concepts Basic Concepts
Chapter 2 Levy of and Exemptions from Customs Duty Chapter 2 Levy of and Exemptions from Customs Duty
Chapter 3 Types of Duty Chapter 3 Types of Duty
Chapter 4 Classification of Goods Chapter 4 Classification of Goods
Chapter 5 Valuation under The Customs Act, 1962 Chapter 5 Valuation under The Customs Act, 1962 Valuation under The Customs Act, 1962 Valuation under The Customs Act, 1962
Chapter 6 Administrative Aspects of Customs Act, 1962 Chapter 6 Administrative Aspects of Customs Act, 1962
Chapter 7 Importation, Exportation and Transportation of Goods Chapter 7 Importation, Exportation and Transportation of Goods
Chapter 8 Warehousing Chapter 8 Warehousing
Chapter 9 Demand and Appeals Chapter 9 Demand and Appeals
Chapter 10 Refund Chapter 10 Refund
Chapter 11 Duty Drawback Chapter 11 Duty Drawback
Chapter 12 Provisions relating to Illegal Import, Illegal Export, Confiscation, Penalty & Allied Provisions Chapter 12 Provisions relating to Illegal Import, Illegal Export, Confiscation, Penalty & Allied Provisions
Chapter 13 Settlement Commission Chapter 13 Settlement Commission Settlement Commission Settlement Commission
Chapter 14 Advance Ruling Chapter 14 Advance Ruling Advance Ruling Advance Ruling
Chapter 15 Miscellaneous Provisions Chapter 15 Miscellaneous Provisions
Chapter 16 Foreign Trade Policy Chapter 16 Foreign Trade Policy
Appendix (Relevant for May, 2014 Examination only)
Initial Pages
Chapter 1 Backdrop for State-Level VAT in India Chapter 1 Backdrop for State-Level VAT in India
Chapter 2 Taxonomy of VAT Chapter 2 Taxonomy of VAT Taxonomy of VAT Taxonomy of VAT
Chapter 3 Input Tax Credit Chapter 3 Input Tax Credit
Chapter 4 Small Dealers and Composition Scheme Chapter 4 Small Dealers and Composition Scheme
Chapter 5 VAT Procedures Chapter 5 VAT Procedures
Chapter 6 VAT in Special Transactions Chapter 6 VAT in Special Transactions
Chapter 7 VAT and Central Sales Tax Chapter 7 VAT and Central Sales Tax
Chapter 8 Inter-Relationship of Accounting with Excise, Customs and Service Tax Chapter 8 Inter-Relationship of Accounting with Excise, Customs and Service Tax
Additional Reading
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