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Indirect Tax Laws Agarwal and Gour 9 ed CA Final for May 2017

Indirect Tax Laws Agarwal And Gour 9 Ed Ca Final For May 2017

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Overview of Indirect Tax Laws Agarwal And Gour 9 Ed Ca Final For May 2017

vol. 1: central excise law vol. 2: customs law with foreign trade policy (ftp) vol. 3: service tax and common topics under indirect tax laws exploring on indirect tax laws is a comprehensive book explaining concepts, problems of indirect taxation in a lucid and informative manner. it has been developed exclusively for the students of ca final (group ii paper 8). the book will also be useful for the practitioners, professionals and industry people. this book has been written with all possible memory techniques so that the contents presented within can be well absorbed and retained by the students.

special features of the book

+ 400+ solved problems and cyp for practice

+ 300+ cases and landmark judgements

+ 20 past year papers covered with solution

+ as per finance act, 2016

+ amendments up to 30-10-2016

+ authors’ notes for conceptual clarity

+ diagrammatic and tabular presentation

+ memory keys for quick recall

Contributors & Book Details of Indirect Tax Laws Agarwal And Gour 9 Ed Ca Final For May 2017

Publisher Carvinowledge Press (CNP India)
Publication Year 9th edition, 2016
Language English
ISBN-13 9789384833534

Table of contents

1. Basic Concepts in Central Excise

  1. History Of Excise Law
  2. Constitutional Background
  3. Article 245 of the Constitution
  4. Types of Duties
  5. Definitions of Central Excise Act, 1944 [Section 2]
  6. Manufacturer
  7. Duty on Intermediary Goods (IMG)/Captive Consumption
  8. Exceptions To Levy
2. Classification of Excisable Goods
  1. Central Excise Tariff Act, 1985
  2. General Interpretation Rules (Rules of Classification)
  3. Classification of Parts and Accessories
  4. Market Parlance Theory
  5. Principles of Classification
3. Valuation Under Central Excise
  1. Valuation
  2. Duty on the Basis of Installed Capacity of Production [Section 3A]
  3. Tariff Value [Section 3(2)]
  4. Valuation Based on Retail Sales Price (RSP) [Section 4A]
  5. Non Applicability of Provisions of MRP
  6. Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008
  7. Multipack
  8. Assessment Based on Transaction Value (Section 4)
  9. Inclusions in and Exclusions from Transaction Value
  10. Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000
  11. Treatment of Advance Payment
  12. Summary of Valuation Rules, 2000
4. CENVAT Credit Rules, 2004
  1. Central Value Added Tax (CENVAT) Origin from the system of value added tax (VAT)
  2. CENVAT Scheme
  3. To whom CENVAT CREDIT is allowed?
  4. Fundamental Features of CENVAT Scheme
  5. A Brief Description of Cenvat Credit Rules, 2004
  6. Circular of CBEC Regarding Input
  7. Summary Chart of Capital Goods
  8. Cases Eligible for Input Service (Yes /No)
  9. Some Other Cases Eligible for CENVAT Credit
  10. Cenvat Credit Rules, 2004
  11. Summary Chart of Rule 3(1), 3(2), 3(3) and 3(4)
  12. Section 5B of CEA, 1944
  13. Option 2
  14. In case of Imported Input/Capital Goods
  15. Records for CENVAT CREDIT {Rule 9 (5 and 6)}
5. General Procedures Under Central Excise
  1. Administrative Set-up under the Central Excise
  2. Act, 1944
  3. Meaning
  4. Rule 15: Compounded Levy Scheme
  5. Payment of Duty Under Protest (Central Excise Manual)
  6. Rule 21 - Reduction/Remission of Liability
  7. Procedure of Excise Audit 2000
6. Export Incentives Procedures
  1. Kinds of Exporters
  2. Excise Concessions for Exports
  3. Rebate vs Refund
  4. Rebate of Excise Duty Paid on Goods Exported-Conditions
  5. Rebate of Excise Duty Paid on Materials Used in Goods Exported (Bhutan Exluced)
  6. Procurement of Inputs Without Payment of Excise Duty for Use in Manufacture orProcessing of Goods Exported Under Bond
  7. Export Warehousing
  8. Various Bonds Under Central Excise
7. Small Scale Industries
  1. SSI Units – Notification No. 8/2003
  2. Clubbing Provisions of SSI
1. Basic Concepts of Customs
  1. Background of Customs Law
  2. Customs Duty
  3. Sources of Customs Law
  4. Distinction Between Rules and Regulations
  5. India includes the Territorial Waters of India [Section 2(27)]
  6. Indian Customs Waters
  7. Indian Territorial Waters
  8. Goods [Section 2(22)]
  9. Important Concepts Relating to Customs Duty
  10. Types of Goods
  11. Customs Officers [Section 3]
  12. Foreign Going Vessel/Aircraft [Section 2(21)]
  13. Taxable Event
2. Types of Duties
  1. Classification of Goods
  2. Types of Import Duties
  3. Customs Tariff Act 1975
  4. NCCD Duty of Customs
  5. Circumstances Where Anti-Subsidy and Anti-Dumping Cannot be Levied
3. Import
  1. Duty on Pilfered Goods [Section 13]
  2. Valuation of Goods [Section 14]
  3. Relevant Date for Rate of Duty and Tariff Valuation [Sections 15 and 16]
  4. Assessment [Section 17]
  5. Provisional Assessment [Section 18]
  6. Re-importation of Goods [Section 20]
  7. Jetsam, Flotsam, Derelict and Wreckage [Section 21]
  8. Abatement of Duty (Value) on Damaged Goods [Section 22]
  9. Remission of Duty (Lost) [Section 23]
  10. Denaturing of the Goods (e.g. Alcohol or Spirit) [Section 24]
  11. Power of Central Govt. to Grant Exemption [Section 25]
  12. Refund of Export Duty in Certain Cases [Section 26]
  13. Arrival of Vessel/Aircraft at Customs Port/Airport Only [Section 29]
  14. Import General Manifest/Import Report [Section 30]
  15. Unloading of Goods [Section 31]
  16. [Section 32]
  17. [Section 33 to 36]
  18. Boat Note [Section 35]
  19. Power to Board Conveyances [Section 37]
  20. Power to Require Production of Documents and Ask Questions [Section 38]
  21. Export Goods not to be Loaded Unless Duly Passed by Proper Officer [Section 40]
  22. NO conveyance to leave without written order – application to Both imported andexport goods [Section 42]
  23. Exemption of certain classes of Conveyance from certain provision of this chapter[Section 43]
  24. Custody [Section 45]
  25. Filing of “Bill of Entry” [Section 46]
  26. Removal of Goods [Section 47]
  27. Disposal of Goods [Section 48]
  28. Warehousing without Warehousing [Section 49]
4. Valuation
  1. Meaning of Valuation
  2. Summary Chart of Section 14(1) and Section 14(2)
  3. Customs Valuation (Determination of VALUE of Imported Goods) Rules, 2007Import Valuation (w.e.f 10th Oct., 2007)
  4. Import Valuation Rules
  5. Normal Transaction Value
  6. Summary Chart for Computation of Assessable Value
  7. Determination of Value of Goods Purchased on High Seas Basis
  8. Rule 5: Value Based on Similar Goods
5. Export Procedures
  1. Customs Valuation (Determination of Value of Export Goods) Rules, 2007 ExportProcedures
  2. The Relevant Rate of Duty Shall be the Rate Prevailing on the Date on Which Bill ofExport is Presented [Section 16]
  3. Refund of Duty and Interest (Import) [Section 27]
  4. Export General Manifest [Section 41]
6. Transit and Transshipment
  1. Transit and Transhipment [Section 52 to Section 55]
7. Warehousing
  1. Warehouses
  2. Warehousing Bond [Section 59]
  3. Permission for Warehousing [Section 60]
  4. Period of Warehousing [Section 61]
  5. Rights During Warehousing
  6. Manufacturer during Warehouse [Section 65]
  7. Power to Exempt Imported Materials used in the Manufacture of Goods inWarehouse [Section 66]
  8. Transfer of Warehoused Goods From One Warehouse to Another[Section 67]
  9. Clearance of Warehoused Goods for Home Consumption
  10. [Section 68]
  11. Clearance of Warehoused Goods for Exportation [Section 69]
  12. Duty in Case of Volatile Goods [Section 70]
  13. Removal of Goods from Warehouse [Section 71]
  14. Consequences of Default [Section 72]
  15. Cancellation of Bond [Section 73]
8. Duty Drawback
  1. Duty Drawback (DBK)
  2. Reduction of Drawback [as per Section 74]
  3. Drawback [Section 75]
  4. Interest Payment if Drawback Paid Late [Section 75A]
  5. Prohibition on Draw-Back [Section 76]
  6. Flow Chart of Duty Drawback
9. Baggage, Stores, Import by Post and Coastal Goods
  1. Baggage (Section 77 to 81)
  2. Baggage Clearance System
  3. Baggage Rules 1998
  4. Import by Post
  5. Stores
  6. Coastal Goods
10. Search Seizure, Confiscation and Miscellaneous Provisions
  1. Power of Customs Authorities to Search Suspected Personsis as Follows
  2. Persons to be searched may require to be taken before Gazetted Officer ofcustoms or magistrate [Section 102]
  3. Power to screen or X-ray bodies of suspected persons for detecting secreted goods [Section 103]
  4. Power to Arrest [Section 104]
  5. Power to Search Premises [Section 105]
  6. Power to inspect [Section 106A]
  7. Power to Examine Persons [Section 107]
  8. Power to Summon Persons to give Evidence and Produce Documents [Section 108]
  9. Power to Require Production of Order Permitting Clearance of Goods Imported byLand [Section 109]
  10. Seizure of Goods, Documents and Things [Section 110]
  11. Seizure u/s 110 of Customs
  12. Provisional Release of Goods, Documents and Things Seized Pending Adjudication[Section 110A]
  13. Confiscation of Goods, Conveyance and Penalty on Improper Importation andExportation
  14. Confiscation of Improperly Imported Goods etc. [Section 111]
  15. Confiscation of Goods Attempted to be Improperly Exported, etc. [Section 113]
  16. Confiscation of Conveyances [Section 115]
11. Foreign Trade Policy (1st April, 2015 - 31st March, 2020)

Unit I : Legal Framework and Trade Facilitation

  1. Legal Framework
  2. Trade Facilitation & Ease Of Doing Business

Unit II : General Provisions Regarding Imports and Exports

  1. Importer-Exporter Code / e-IEC
  2. Prohibitions (Country and Product Specific)
  3. Import / Export Through State Trading Enterprises
  4. Trade with Specific Countries
  5. Import of Specific Categories of Goods
  6. Import Policy for Second Hand Goods
  7. Import Policy for Metallic Waste and Scraps
  8. Other Provisions Related to Imports
  9. Exports
  10. Exports of Specific Categories
  11. Payments and Receipts on Imports / Exports
  12. Export Promotion Councils
  13. Policy Interpretation and Relaxations
  14. Self Certification of Originating Goods

Unit III : Exports From India Schemes

  1. Objective
  2. Merchandise Exports from India Scheme (MEIS)
  3. Service Exports from India Scheme (SEIS)
  4. Distinguish Between MEIS and SEIS
  5. Common Provisions for Exports from India Schemes (MEIS and SEIS)

Unit IV : Duty Exemption / Remission Schemes

  1. Objective
  2. Duty Free Import Authorisation Scheme (DFIA)
  3. Schemes for Exporters of Gems and Jewellery
  4. Duty Exemption Schemes

Unit V : Export Promotion Capital Goods (EPCG) Scheme

  1. Objective
  2. EPCG Scheme

Unit VI : Export Oriented Units (EOUS), Electronics Hardware Technology Parks(EHTPS), Software Technology Parks (STPS) and Bio-Technology Parks (BTPS)

  1. Introduction and Objective
  2. Export and Import of Goods

Unit VII : Deemed Exports

  1. Objective

Unit VIII : Quality Complaints and Trade Disputes

  1. Objective
  2. Provisions in FT (D&R) Act & FT (Regulation) Rules for necessary action against erring exporters/importers
  3. Mechanism for handling of Complaints/ Disputes
Part A – Service Tax Laws

1. Basics, History and Administration of Service Tax

  1. Birth of Service Tax in India
  2. Features of Service Tax
  3. Constitutional Background of Service Tax in India
  4. Union List Relevant to Taxation
  5. Role of a Chartered Accountant in Service Sector
  6. Service Tax Law/Element of Service Tax

2. Meaning, Extent and Charge of Service Tax

  1. Meaning of Service [Section 65B (44)]
  2. Meaning of Activity, Person and consideration
  3. Service Inclusions and Service Exclusions
  4. Charge of Service Tax [Section 66B]
  5. Negative List

3. Valuation of Taxable Services

  1. Valuation of Taxable Services [Section 67]
  2. Consideration in Money [Section 67(1) (i)]
  3. Consideration Not Wholly or Partly in Money [Section 67(1)(ii)]
  4. Consideration Not Ascertainable [Section 67(1) (iii)]
  5. Other Critical Issues in Valuation
  6. Clarification regarding levy of service tax on joint venture

4. Point of Taxation Rules 2011

  1. Introduction
  2. Applicability of Rule 3 of Point of Taxation Rules, 2011
  3. Summary of Place of Provision of Service Rules, 2012 in a Tabular Form
  4. Person Liable to Pay Service Tax, Reverse Charge and Partial Reverse Charge
  5. Summary of Partial Reverse
  6. Exemption to services provided to exporters against debit to FMS/FPS/VKGU duty credit scrips [not. Nos. 6/2013, 7/2013 and 8/2013- st, dated18-4-2013]

5. Payment of Service Tax

  1. Service Provider [Section 68(1)]

  2. Service Recipient or Specified Person [Section 68(2)]

  3. Service Tax to be Paid Even if not Collected from the Service Receiver

  4. Excess Collection of Service Tax [Section 73A]
  5. Concession is not Available for Bad Debts
  6. Service Tax liability - In case of Tax Deducted at Source (TDS) under Income Tax Act, 1961
  7. Consequences If Less Payment or No Payment is Received Subsequently in Respect of Bills Raised
  8. Money-changing Services Provided by a Foreign Exchange Broker
  9. Works Contract

6. Returns of Service Tax

  1. Manner of Filing Service Tax Return
  2. Due Dates for Filing Service Tax Return
  3. Penalty for Delay in Furnishing Return [Section 70 and Rule 7C]
  4. Nil Return
  5. First Return of Service Tax
  6. E-Filing of Service Tax Return
  7. Service Tax Return Preparer [Section 71]
  8. Service Tax Code Number
  9. Audit frequency in Service Tax

7. Registration [Section 69 of Finance Act, 1994 and Rule 4 of Service Tax Rules, 1994]

  1. Registration by Persons Liable to Pay Service Tax
  2. 1. Registration
  3. 2. Registration When There are
  4. 3. Procedure to Obtain Registration
  5. Penalty for Non-registration [Section 77]
  6. Renting of Immovable Property - Declared Service [Section 66E (a) and Section 66D(m)]

8. Declared Services and Related Provisions

  1. Activities Relating to Delivery of Goods on hire purchase, Etc. – Declared Service [Section 66E(g)]
  2. Hiring, Leasing, Licensing, Etc. of Goods without transfer of right to use –declared service [Section 66E(f)]
  3. Information Technology software related services – Declared service [Section 66E(d)]
  4. Intellectual Property Right Related Services [Section 66E(c)]
  5. Agreeing to Refrain from An Act, or, to do an act etc. Declared Service [Section 66E(e)]
  6. Service Portion in Catering or Restaurant Transaction: Declared Services [Section 66E(i)]
  7. Works Contract Services – Declared Service [Section 66E(h)]
  8. Exemption Relating to Works Contract/Construction Services [Notification No. 25/2012 –ST]
  9. Power to Grant Exemption from Service Tax [Section 93]
  1. 9. Exemptions, Demands and Interest Thereon
  2. Mega Exemption Notification No. 25/2012-Service Tax, dated 20.6.2012

    Some New Entries

    Summary Charts of Some Important Mega Exemption

    Abatement as Provided Vide Notification No. 26/2002

    Show Cause Notice Issued by Department

    Service Tax Collected from Any Person to be Deposited with Central Government [Section 73A]

    Provisional Attachment to Protect Revenue in Certain Cases [Section 73C]

    Penalties and Other Provisions

    Penalties under Service Tax

    Penalty for Offences by Director, etc. of Company [Section 78A]

    Power to Search Premises [Section 82]

    Offences and Penalties [Section 89]

    Cognizance of Offences [Section 90]

  1. Appendix 1: Selected Case Laws Issued by ICAI
  2. Appendix 2: Problems and Solutions
Part B – Common Provisions Under Indirect Tax Laws
  1. 1. Demand, Recovery and Refund
  2. Assessment in Case of Service Tax

    Demand and Recovery

    Step 1: Why Demand?

    Provisional Attachment to Protect Revenue in Certain Cases [Section 11DDA]

    Rectification of Mistake in case of Service Tax [Under Section 74 of Finance Act, 1994]

    Central Excise Act Recovery of Sums Due to Government [Section 11]

    Garnishee proceedings – Recovery from debtor of assessee [Section 11(2), Amendment by Finance Act, 2013 w.e.f. 10.05.2013; similar provision existed in service tax even earlier]

    Recovery Mechanism Strengthened [Section 11]



  1. 2. Appeals and Revision
  2. Brief Chart Showing Appellate Mechanism Under Indirect Taxes

    Brief Chart Showing Revisionary Powers Under Indirect Taxes

    Appeal to Commissioner Appeal

    Appeal to Appellate Tribunal Appeal to High Court

    Appeal to Supreme Court

    Review by Committee of Chief Commissioner or Commissioner [Section 35E]

    Revision by Central Government [Section 35EE of CEA]

  1. 3. Advance Ruling, Settlement Commission
  2. Advance Ruling

    Advance Ruling Authority

    Settlement Commission

    Offences under Central Excise-Cognizable and Non-cognizable)

  1. 4. Offence, Prosecutions, Penalties and Other Provisions
  2. Guidelines for Arrest and Bail under the Central Excise Act, 1944

    Service Tax

    Powers of Arrest Introduced in Service Tax [New Section 91]

    Other Provisions in Case of Service Tax (Effective from 06.08.2014)

    Offences under the Customs Act, 1962

    Penalties Under Excise

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