1105 | Goods and Service Tax

Course Information

  • 2021-22
  • 1105
  • 5-Year B.A., LL.B. (Hons.), LL.M.
  • III, IV, V
  • Jul 2021
  • Elective Course

How does this course relate to the programme curriculum: Does it develop on a prior course in the programme or is it a foundational or standalone course?

This is a stand-alone course, which seeks to offer a detailed exposure to students who have had some level of exposure to tax & constitutional law, on the regime of GST in terms of its “Evolution, introduction, implementation & controversy”.

Describe how you have approached the course. What have you included/excluded and why? Choice of materials: primary or secondary readings / case law;

The subject is being approached from the following key dimensions:

1. Policy level

2. Constitutional Level

3. Legislative Level

a. Conceptual / substantive law

b. International Jurisprudence

4. Landmark decisions rendered by Indian Constitutional Courts

Describe your pedagogical method: lectures, Socratic discussion, seminar style discussion, response papers or group work, field work;

Method of teaching would mostly be lectures, case studies followed by critical analysis of case laws