Applied Indirect Tax for CMA Inter Sanjay Suman Mundhra
- To the point discussion of theory.
- Tabular Presentation for better grip over the topic.
- Written in a very simple and lucid manner.
- Eye soothing font and
- Problems have been solved with detailed workings and explanations.
- Where ever required, ‘Stress & Class-ic Note’ has been used to explain the provisions .
- Solved objective questions.
- Better understanding of the topic through Chart
Central Excise Act, 1944
Introduction of Excise Duty
Small Scale Industries (SSI)
Payment of duty
Clearance or Removal of Goods
Daily Stock Account
Central Excise Rule, 2002
Remission of duty
The Customs Act, 1962
Taxable Event & Determination of Duties
Goods in transit and transport of goods
Goods imported of exported by post
Power to prohibit importation or exportation of goods (Sec. 11)
Search & Seizure
Confiscation of Goods
Power of proper officer
Appeal & Revision
Recovery & Adjudication
Meaning of Service Tax
Negative List [Sec. 66D)
Exemption from Service Tax – Mega Notifications – Notification No.12/2012-S.T.
Point of Taxation
The Place of Provision of Service Rules, 2012
Reverse Charge Mechanism or Person liable to pay service tax Registration
Small services provider
Accounts & Records
Works Contract Service
Service Tax Ready Reckoner
Goods and Service Tax
Introduction to International Taxation
About the Author
About the Author
Sanjay Mundhra, (FCA, CS, CWA (Rank holder in all)
• School Topper
• A Commerce Graduate from St. Xaviers College
• Visiting Faculty of ICA in Kolkata
• Author of many books at graduate and professional levels, specially on tax
• Conducting Tax Classes for CA/CS Inter & Final at Howrah & Girish Park
Suman Mundhra, FCA, CS, CWA