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Goods and Services Tax (GST)

DSE paper · Semester 5 · 4 units

01GST Framework

  • Constitutional background
  • CGST, SGST, IGST
  • Supply & levy

02Valuation & ITC

  • Time & place of supply
  • Value of supply
  • Input tax credit

03Compliance

  • Registration
  • Invoicing & e-way bill
  • Returns & payment

04Customs Duty

  • Types of duties
  • Valuation basics

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