Year: 2019

Semester: VIII

1. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
2. Course : GST III (State) (Hons 4) L: 3
3. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
4. Target : 60 % P: 0
C: 3
COURSE PLAN
Target 50% (marks)
Level-1 40% (population)
Level-2 50% (population)
Level-3 60% (population)

1. Method of Evaluation

UG PG
Quizzes/Tests, Assignments (30%) Quizzes/Tests, Assignments, seminar (50%)
Mid Examination (20%) End semester (50%)
End examination (50%)

2. Passing Criteria

Scale PG UG
Out of 10 point scale SGPA – “6.00” in each semester SGPA – “5.0” in each semester
CGPA – “6.00” CGPA – “5.0”
Min. Individual Course Grade  –  “C” Min. Individual Course Grade  –  “C”
Course Grade  Point –  “4.0” Course Grade  Point –  “4.0”

*for PG, passing marks are 40/100 in a paper

*for UG, passing marks are 35/100 in a paper

3. Pre-requisites: Taxation Law

4. Course Objectives:

1. The objective of this course is to make the undergraduate law students develop the understanding
of the Tax Structure in India and make them understand the application of various provisions of the
Income Tax Act 1961.
2. To introduce the students to recent tax reforms in India and recent amendments under Income Tax
Act, 1961.

5. Pedagogy
 Lecture/Discussions
 Chalk and talk
 Random Questioning
 Case Analysis
 Dynamic Instructions

6. References:
Text 1. GST Manual with GST Law Guide and Digest of Landmark Rulings, Taxmann’s, 11th Ed. 2019
Books 2. Taxmann GST & Customs Law for B.COM (Hons.) by KM BANSAL 4th Ed. 2020
 Year: 2019
Semester: VIII

1. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
2. Course : GST III (State) (Hons 4) L: 3
3. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
4. Target : 60 % P: 0
C: 3
3. Principles of GST & Customs Law by V.S. Datey Krishan Sachdeva , July 2018 Ed.
4. ICSI, Study Module, Executive
Web • TAXMANN
resource • SCC ONLINE
s • JSTOR
• Westlaw Database
• Manupatra
• Lexis-Nexis
• www.gstcouncil.gov.in/

Journals • AIR
• Supreme Court Cases
 Vidhimaan’s GST Professionals by BP Bhargava, Corporate Law Advisor
Referenc 1. A complete guide to Goods & Services Tax Ready Reckoner in Q & A Format – Bloomsbury –
e books/ Dr. Sanjiv Agarwal & Sanjeev Malhotra
Articles 2. Goods & Services Tax, Laws, Concepts and Impact Analysis – Bloomsbury - Dr. Sanjiv Agarwal
& Sanjeev Malhotra
3. GST Manual with GST Law Guide & Digest of Landmark Rulings (Set of 2 Volumes) 2019 12 th
Ed. 2019, Taxmann’s
4. Composition Levy Under GST- A Boon or Bane by Kuldeep Bengani , available at
https://www.icsi.edu/WebModules/Composition_Levy_under_GST_A_Boon_or_Bane.pdf
5. GST and its impact on Salaried Employees by Garima Garg available at
https://www.icsi.edu/WebModules/GST_and_its_impact_on_Salaried_Employees.pdf
6. GST implications on : Works Contract & Construction Sector by Bhatt Bhadresh A. available at
https://www.icsi.edu/WebModules/GST_implications_on_Works_Contract_&_Construction_Sect
or.pdf
7. Reverse Charge Mechanism – Major Change Under GST by Manish Jain available at
https://www.icsi.edu/WebModules/Reverse_Charge_Mechanism_Major_Change_under_GST.pdf
8. GST Educational Series: ICSI available at https://www.icsi.edu/GSTEducationalSeries.aspx
9. GST Newsletter: ICSI available at http://www.icsi.edu/GST_Newsletter.aspx

GUIDELINES TO STUDY THE SUBJECT

Instructions to Students:

1. Go through the 'Syllabus' in the Black Board section of the web-site (https://learn.upes.ac.in) in
order to find out the Reading List.
2. Get your schedule and try to pace your studies as close to the timeline as possible.
3. Get your on-line lecture notes (Content, videos) at Lecture Notes section.  These are our lecture
notes. Make sure you use them during this course.
4. Check your blackboard regularly
5. Go through study material
6. Check mails and announcements on blackboard
7. Keep updated with the posts, assignments and examinations which shall be conducted on the
blackboard
8. Be regular, so that you do not suffer in any way
 Year: 2019
Semester: VIII

1. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
2. Course : GST III (State) (Hons 4) L: 3
3. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
4. Target : 60 % P: 0
C: 3
9. Cell Phones and other Electronic Communication Devices: Cell phones and other electronic
communication devices (such as Blackberries/Laptops) are not permitted in classes during Tests or
the Mid/Final Examination. Such devices MUST be turned off in the class room.
10. E-Mail and online learning tool: Each student in the class should have an e-mail id and a pass
word to access the LMS system regularly. Regularly, important information – Date of conducting
class tests, guest lectures, via online learning tool. The best way to arrange meetings with us or ask
specific questions is by email and prior appointment. All the assignments preferably should be
uploaded on online learning tool. Various research papers/reference material will be
mailed/uploaded on online learning platform time to time.
11. Attendance: Students are required to have minimum attendance of 75% in each subject. Students
with less than said percentage shall NOT be allowed to appear in the end semester examination.

This much should be enough to get you organized and on your way to having a great semester! If you need
us for anything, send your feedback through e-mail to your concerned faculty. Please use an appropriate
subject line to indicate your message details.

There will no doubt be many more activities in the coming weeks. So, to keep up to date with all the latest
developments, please keep visiting this website regularly.
 Year: 2019
Semester: VIII

5. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
6. Course : GST III (State) (Hons 4) L: 3
7. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
8. Target : 60 % P: 0
C: 3
RELATED OUTCOMES
1. The expected outcomes of the Program are:

PO1 Demonstrate conceptual knowledge in core areas of law.

PO2 Effectively apply their learnings to practical legal issues.
PO3 Exhibit effective law professional skills, employing oral and written communication, legal
research, analysis, rationalisation and critical-thinking.
PO4 Demonstrate ability to evolve alternative solutions from dynamic socio-economic and
techno-legal perspectives
PO5 Demonstrate desirable qualities to be employable in the relevant market.
PO6 Show sensitivity towards ethical, moral and social issues arising in their professional
career.
PO7 Exhibit commitment, teambuilding, networking, leadership and lifelong learning skills to
excel in legal world.

2. The expected outcomes of the Specific Program are:

PSO1 Students will be able to demonstrate conceptual knowledge in core areas of commerce.
PSO2 Students will be able to demonstrate integrated knowledge of legal principles and
commerce
PSO3 Students will be able to exhibit skills in practices and procedures of Taxation Law.

3. The expected outcomes of the Course are:

Define and explain Indirect Tax Structure in India and constitutional basis of various
CO 1
indirect taxes in India.
Interpret the various provisions of the Central GST Act, 2017, Uttarakhand State GST Act,
CO 2
2017 and Delhi State GST Act, 2017.
Analyze the need of new reform in indirect tax structure of India and evaluate its impact in
CO 3
various sectors of economy.

4. Co-Relationship Matrix
Indicate the relationships by1- Slight (low) 2- Moderate (Medium) 3-Substantial (high)
 Year: 2019
Semester: VIII

5. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
6. Course : GST III (State) (Hons 4) L: 3
7. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
8. Target : 60 % P: 0
C: 3
Program
Outcomes
PO1 PO2 PO3 PO4 PO5 PO6 PO7
Course Outcomes
CO 1 1 1 1 1 1 1 1

CO 2 2 2 1 1 1 1 1

CO 3 1 1 1 2 1 2 1

Average 1.33 1.33 1 1.33 1 1.33 1

5. Course outcomes assessment plan:

components

Course Assignment Test/Quiz Mid Semester

Outcomes End Semester

CO 1 √ √ √ √
CO 2 √ √ √ √
CO 3 √ √ √

BROAD PLAN OF COURSE COVERAGE

Course Activities:

Planned
No. of Remar
Unit Description Fro
To Session ks
m
s
Constitutional Framework of Taxes before GST
Defects in structure of indirect taxes before GST
Power to grant Exemption from Tax [Section 11]
Features and Structure of GST Laws
I 1 8 8
Scope of Supply under (Section 7)
Tax liability on Composite and Mixed Supplies [Section 8]
Taxable Even in GST: Supply (Section 9)
Composition Levy [Section 10]
 Year: 2019
Semester: VIII

5. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
6. Course : GST III (State) (Hons 4) L: 3
7. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
8. Target : 60 % P: 0
C: 3
Time of Supply
Value of Supply
Place of Supply of goods or services or both
Place of Supply- Exports or Import
Manner of ITC
Eligibility and Conditions for taking Input Tax Credit
II 9 16 8
“ITC”
Apportionment of Credit and Blocked Credits [Section 17]
Availability of Credit in Special Circumstances [Section
18]
Input Service Distributor (ISD)
Manner of recovery of credit distributed in excess
Registration: Need and importance
Persons liable for Registration [Section 22]
Persons not liable for Registration [Section 23]
Compulsory Registration in certain cases [Section 24]
Procedure for Registration [Section 25]
Deemed Registration [Section 26]
Special provisions relating to casual taxable person and
non-resident taxable person [Section 27]
Amendment of Registration [Section 28]
III Cancellation of Registration [Section 29] 17 25 9
Revocation of Cancellation of Registration. [Section 30]
Tax deduction at Source [Section 51]
Collection of tax at Source [Section 52]
Tax Invoice [Section 31]
Prohibition of unauthorised collection of Tax [Section 32]
Amount of tax to be indicated in tax invoice and other
documents [Section 33]
Credit and Debit notes [Section 34]
Electronic Way Bill
Refund of Tax [Section 54]
Refund in certain cases [Section 55]
IV Interest on delayed Refunds [Section 56] 26 29 4
Consumer Welfare Fund [Section 57]
Utilization of Fund [Section 58]
Power of inspection
Search and seizure
Inspection of goods in movement
V Power to arrest 30 32 3
Power to summon persons to give evidence and produce
documents
Access to business premises
 Year: 2019
Semester: VIII

5. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
6. Course : GST III (State) (Hons 4) L: 3
7. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
8. Target : 60 % P: 0
C: 3
Advance Ruling
VI Job Work Procedure [Section 143] 33 36 4
Revision

Note: The course delivery shall cover States of Uttarakhand, Uttar Pradesh and the National Capital
Territory of Delhi.

Sessions: Total No. of Instructional periods available for the course

 Year: 2019
Semester: VIII

9. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
10. Course : GST III (State) (Hons 4) L: 3
11. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
12. Target : 60 % P: 0
C: 3
SESSION PLAN
UNIT-I: Introduction, Levy and Collection of GST (08 Lectures)
Lectu
re CO
No. Topics to be Covered Mapped
Constitutional Framework of Taxes before GST
Defects in structure of indirect taxes before GST CO 1, CO
2
1 Power to grant Exemption from Tax [Section 11]
Features and Structure of GST Laws
CO 1
2 Scope of Supply under (Section 7)
CO 2, CO
3 Scope of Supply under (Section 7) Contd.. 3
4 Tax liability on Composite and Mixed Supplies [Section 8]
5 Taxable Even in GST: Supply (Section 9)  CO 2
6 Taxable Even in GST: Supply (Section 9) CO 2
7 Composition Levy [Section 10]  CO 2
8 Composition Levy [Section 10] CO 2

SESSION PLAN
UNIT-II: Time, Place of Supply and ITC Provisions (8 Lectures)
Lectur
e No. Topics to be Covered CO Mapped
9 Time of Supply  CO 2
10 Time of Supply CO 2
11 Value of Supply  CO 2
12 Value of Supply  CO 2
Place of Supply of goods or services or both
13 Place of Supply- Exports or Import  CO 2
Manner of ITC
14 Eligibility and Conditions for taking Input Tax Credit “ITC”  CO 2
Apportionment of Credit and Blocked Credits [Section 17]
15 Availability of Credit in Special Circumstances [Section 18] CO 2
Input Service Distributor (ISD)
16 Manner of recovery of credit distributed in excess CO 2
 Year: 2019
Semester: VIII

9. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
10. Course : GST III (State) (Hons 4) L: 3
11. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
12. Target : 60 % P: 0
C: 3
SESSION PLAN
UNIT-III: Registration Accounts and Records, Payment, Refunds,
Tax Invoice, Credit and Debit Note, E Way Bill (9 Lectures)
Lectu
re CO
No. Topics to be Covered Mapped
Registration: Need and importance
Persons liable for Registration [Section 22]
Persons not liable for Registration [Section 23]
17 Compulsory Registration in certain cases [Section 24]  CO 2
Procedure for Registration [Section 25]
18 Deemed Registration [Section 26]  CO 2
Special provisions relating to casual taxable person and non-resident taxable person
[Section 27]
19 Amendment of Registration [Section 28]  CO 2
Cancellation of Registration [Section 29]
20 Revocation of Cancellation of Registration. [Section 30]  CO 2
Tax deduction at Source [Section 51]
21 Collection of tax at Source [Section 52]  CO 2
Tax Invoice [Section 31]
22 Prohibition of unauthorised collection of Tax [Section 32] CO 2
Amount of tax to be indicated in tax invoice and other documents [Section 33]
23 Credit and Debit notes [Section 34] CO 2
24 Electronic Way Bill CO 2
25 Electronic Way Bill CO 2

SESSION PLAN
UNIT-IV: Refund under GST (4 lectures)
Lect CO
ure Mapp
No. Topics to be Covered ed
26 Refund of Tax [Section 54]  CO 2
27 Refund of Tax [Section 54] CO 2
Refund in certain cases [Section 55]
28 Interest on delayed Refunds [Section 56]  CO 2
Consumer Welfare Fund [Section 57]
29 Utilization of Fund [Section 58]  CO 2
 Year: 2019
Semester: VIII

9. Name of the Faculty: PREETIKA SHARMA Course Code:

LLBL 484
10. Course : GST III (State) (Hons 4) L: 3
11. Program : B.COM. LLB. (Hons.) Taxation Laws 2016 T: 0
12. Target : 60 % P: 0
C: 3

SESSION PLAN
UNIT-V: Inspection, Search, Seizure and Arrest (3 lectures)
CO
Lectu Mappe
re No. Topics to be Covered d
Power of inspection
30 Search and seizure  CO 2
Inspection of goods in movement
31 Power to arrest  CO 2
Power to summon persons to give evidence and produce documents
32 Access to business premises  CO 2

SESSION PLAN
UNIT-VI: Miscellaneous provisions (4 Lectures)

Lecture
No. Topics to be Covered CO Mapped
33 Advance Ruling  CO 2
34 Advance Ruling CO 2
35 Job Work Procedure [Section 143]  CO 2
CO 1, CO 2,
36 Revision CO3