CA - IPCC IPCC - Indirect Tax Flashcards on Indirect Tax - Basic Concepts, created by Mansi Bohra on 08/02/2015.
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Created by Mansi Bohra
almost 10 years ago
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Created by Mansi Bohra
almost 10 years ago
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Define Tax.
Features of Indirect Taxes.
Constitution of India
Article 265
Article 245
Article 246
Seventh Schedule to Article 246
List I - Union List
List II - State List
List III - Concurrent List
Income Tax
Customs Duties
Central Excise Duties
Wealth Tax
Central Sales Tax
Service Tax
Entry 92C
State Level VAT
State Excise Duties
Excise Duty
[Central Value Added Tax (CENVAT)]
Central Excise Act, 1944
Central Excise Tariff Act, 1985
Customs Duty
Customs Act, 1962
Customs Tariff Act, 1975
Service Tax
Chapter V and VA of the Finance Act, 1994
Central Sales Tax
Central Sales Tax Act, 1956
Value Added Tax
VAT Acts of the respective State Governments
Department of Revenue of the Ministry of Finance/Central Board of Revenue Act, 1963
CBEC - Administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Service Tax Commissionerates
Administration of State Level Indirect Taxes
