GST1043 | Goods & Services Tax

Course Information

  • 2020-21
  • GST1043
  • 5-Year B.A., LL.B. (Hons.)
  • III, IV, V
  • Jul 2020
  • Seminar Course

It is an elective (optional) and a standalone course.  However, students who have done Tax Law II (Indirect Taxes) in the 4th year  will be better prepared to undertake this course.
Describe how you have approached the course. What have you included/excluded and why? Choice of materials – primary or secondary readings / case law
The course covers – basic concepts of taxation with particular focus on indirect taxes; evolution of indirect taxes in India leading to adoption of the GST regime; Constitutional amendments needed for implementation of this levy [The Constitution (101st Amendment) Act, 2016; major statutory provisions relating to levy and collection of GST contained in Central GST Act,2017, Integrated GST Act,2017, UT GST Act, 2017 and the Compensation Cess  , 2017.
The primary readings are available in the public domain from the web-site of Central Board of Indirect Taxes (CBIC) such as FAQs on GST, GST flyers, the GST statutes, etc.  which provide all the details relating to this levy for the tax professionals and academics.
The secondary reading includes standard text books on VAT (Cambridge Tax Law Series)/Indian GST by reputed publishers.
The case laws that will be discussed during the course will be about 50 in number, both national and international on the various concepts relating to VAT/GST.
Describe your pedagogical method: lectures, socratic discussion, seminar style discussion, response papers or group work; any field work:
The teaching method adopted is primarily through lectures coupled with discussion on case laws wherever necessary.
Describe the layout of the course: module structure and sequence:
The sequencing of the course module  will closely follow the statutory provisions of the GST laws, the details of which are given  week- wise distribution of the syllabus.