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    Old Final Course Paper 8: Indirect Tax Laws (100 Marks) : Section-Wise and Skill-Wise Weightage of Marks

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    Raghav Tibdewal
    1. The document outlines the section-wise and skill-wise weightage of marks for the Old Final Course Paper 8: Indirect Tax Laws exam. It is divided into two parts - Part I covers Goods and Services Tax (75 marks) and Part II covers Customs & FTP (25 marks). 2. Part I is further divided into 5 sections worth 25-35%, 20-30%, 10-30%, 10-25%, and 5-10% respectively. Each section covers various provisions of GST law and is tested at three levels - comprehension and knowledge, analysis and application, and evaluation and synthesis. 3. Similarly, Part II is divided into 3 sections worth 20-40%, 40

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    Old Final Course Paper 8: Indirect Tax Laws (100 Marks) : Section-Wise and Skill-Wise Weightage of Marks

    Uploaded by

    Raghav Tibdewal
    36 views4 pages
    1. The document outlines the section-wise and skill-wise weightage of marks for the Old Final Course Paper 8: Indirect Tax Laws exam. It is divided into two parts - Part I covers Goods and Services Tax (75 marks) and Part II covers Customs & FTP (25 marks). 2. Part I is further divided into 5 sections worth 25-35%, 20-30%, 10-30%, 10-25%, and 5-10% respectively. Each section covers various provisions of GST law and is tested at three levels - comprehension and knowledge, analysis and application, and evaluation and synthesis. 3. Similarly, Part II is divided into 3 sections worth 20-40%, 40

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    MARKS WEIGHTGE

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    1. The document outlines the section-wise and skill-wise weightage of marks for the Old Final Course Paper 8: Indirect Tax Laws exam. It is divided into two parts - Part I covers Goods and Services Tax (75 marks) and Part II covers Customs & FTP (25 marks). 2. Part I is further divided into 5 sections worth 25-35%, 20-30%, 10-30%, 10-25%, and 5-10% respectively. Each section covers various provisions of GST law and is tested at three levels - comprehension and knowledge, analysis and application, and evaluation and synthesis. 3. Similarly, Part II is divided into 3 sections worth 20-40%, 40

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    36 views4 pages

    Old Final Course Paper 8: Indirect Tax Laws (100 Marks) : Section-Wise and Skill-Wise Weightage of Marks

    Uploaded by

    Raghav Tibdewal
    1. The document outlines the section-wise and skill-wise weightage of marks for the Old Final Course Paper 8: Indirect Tax Laws exam. It is divided into two parts - Part I covers Goods and Services Tax (75 marks) and Part II covers Customs & FTP (25 marks). 2. Part I is further divided into 5 sections worth 25-35%, 20-30%, 10-30%, 10-25%, and 5-10% respectively. Each section covers various provisions of GST law and is tested at three levels - comprehension and knowledge, analysis and application, and evaluation and synthesis. 3. Similarly, Part II is divided into 3 sections worth 20-40%, 40

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    Section-wise and skill-wise weightage of marks

    Old Final Course Paper 8: Indirect Tax Laws (100 marks)


    Part-I: Goods and Services Tax (75 Marks)
    Level I Level II Level III

    Comprehension Analysis & Evaluation &


    SECTION WEIGHTAGE Sl. No. CONTENT AREA & Knowledge Application Synthesis

    10%-30% 40%-70% 20%-30%

    I. 25%-35% 1.(ii) Levy and collection of CGST and IGST – Application of CGST/IGST
    law; Concept of supply including composite and mixed supplies,
    inter-State supply, intra-State supply, supplies in territorial waters;
    Charge of tax; Exemption from tax; Composition levy

    1.(vii) Reverse charge

    1.(iii) Place of supply

    1.(iv) Time and Value of supply

    1.(v) Input tax credit

    © The Institute of Chartered Accountants of India


    II. 20%-30% 1.(vi) Computation of GST liability

    III. 10%-30% 1.(vii) Procedures under GST – All procedures including registration, tax
    invoice, credit and debit notes, electronic way bill, accounts and
    records, returns, payment of tax, refund, job-work

    1.(viii) Provisions relating to electronic commerce

    1.(ix) Liability to pay in certain cases

    IV. 10%-25% 1.(xii) Demand and Recovery

    1.(xiii) Offences and Penalties

    1.(xiv) Advance Ruling

    1.(xv) Appeals and Revision

    V. 5%-10% 1.(i) Constitutional aspects

    1.(x) Administration of GST; Assessment and Audit

    1.(xi) Inspection, Search, Seizure and Arrest

    1.(xvi) Other provisions

    © The Institute of Chartered Accountants of India


    Part-II: Customs & FTP (25 Marks)
    Level I Level II Level III
    SECTION WEIGHTAGE Sl. No. CONTENT AREA Comprehension Analysis & Evaluation &
    & Knowledge Application Synthesis
    20%-40% 40%-70% 10%-20%
    I. 20% - 40% 1.(ii) Levy of and exemptions from customs duties – All provisions
    including application of customs law, taxable event, charge of
    customs duty, exceptions to levy of customs duty, exemption from
    custom duty
    1.(iii) Types of customs duties

    1.(iv) Valuation of imported and export goods

    II. 40% - 70% 1.(vi) Import and Export Procedures – All import and export
    procedures including special procedures relating to baggage,
    goods imported or exported by post, stores
    1.(viii) Warehousing

    1.(ix) Drawback

    1.(x) Demand and Recovery; Refund

    1.(xi) Provisions relating to prohibited goods, notified goods, specified


    goods, illegal importation/exportation of goods
    1.(xii) Searches, seizure and arrest; Offences; Penalties; Confiscation
    and Prosecution

    © The Institute of Chartered Accountants of India


    1.(xiii) Appeals and Revision; Advance Rulings; Settlement Commission

    Foreign Trade Policy

    2.(iii) Basic concepts relating to export promotion schemes provided


    under FTP
    III. 10% - 20% 1.(i) Introduction to customs law including Constitutional aspects

    1.(iv) Classification of imported and export goods

    1.(v) Officers of Customs; Appointment of customs ports, airports etc.

    1.(vii) Provisions relating to coastal goods and vessels carrying coastal


    goods
    1.(xiv) Other provisions

    Foreign Trade Policy

    2.(i) Introduction to FTP – legislation governing FTP, salient features of


    an FTP, administration of FTP, contents of FTP and other related
    provisions
    2.(ii) Basic concepts relating to import and export of goods

    © The Institute of Chartered Accountants of India

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