Académique Documents
Professionnel Documents
Culture Documents
Course Pack
FOR
INDIRECT TAXES-BBHT642 A
Total Teaching Hours For Semester : 60 Total Teaching Hours For Semester : 4
duty and its various aspects • To understand the underlying principles of GST and its applicability. • To orient the students on the procedures and formalities to be
Custom Duty
Customs Act 1962 and Customs Tariff Act 1975 - Basic concepts in Customs law, territorial waters and customs
waters, meaning of Goods - Taxable event for import and export - Types of customs duty - Basic duty, CVD,
safeguard duty, Protective duty, Anti-dumping duty and NCCD – Import and Export procedure - Customs Valuation
–Rules for valuation - Rate of foreign exchange, inclusions and exclusions in customs valuation - Valuation of export
goods - Baggage Rules, Practical problems. Import and export through courier and post - Remission duty on lost
/pilfered goods.
Unit-3 Teaching Hours:10
GST Procedures
Customs Act 1962 and Customs Tariff Act 1975 - Basic concepts in Customs law, territorial waters and customs
waters, meaning of Goods - Taxable event for import and export - Types of customs duty - Basic duty, CVD,
safeguard duty, Protective duty, Anty-dumping duty and NCCD – Import and Export procedure - Customs Valuation
–Rules for valuation - Rate of foreign exchange, inclusions and exclusions in customs valuation - Valuation of export
goods - Baggage Rules, Practical problems. Import and export through courier and post - Remission duty on lost
/pilfered goods.
Unit-6 Teaching Hours:5
Publications. 4. Chaudhary, Dalmia, Girdharwal, “GST – A Practical Approach”, Taxmann Publications.Garg, Kamal, “Understanding GST”, Bharat
Publications.
Evaluation Pattern
End Semester Exam (ESE) 30%
Mid Semester Exam (CIA-II) 25%
Continuous Internal Assessments (CIA- I & III) 40%
Attendance 05%
Total 100%
Course Plan
Class Name : 6BBAH A Subject Name : INDIRECT TAXES
CIA 1
Component/Task 1
CIA Details
Moodle quiz on GST concepts
CIA Details will display form 17/11/2017
Learning Objective
Assignment Learning Objectives:• To impart students with knowledge on tax, types of tax and their
modalities. Assessment Strategies aligned to LO:• To understand the Legal frame work of indirect
taxes Technology Tools used along with their Purpose: LMS
Assignment Learning Objectives:• To impart students with knowledge on tax, types of tax and their
modalities. Assessment Strategies aligned to LO:• To understand the Legal frame work of indirect
taxes Technology Tools used along with their Purpose: LMS
Evaluation Rubrics
Level of Achievement General Approach Comprehension
Exemplary Addresses the question. States a relevant, Demonstrates an accurate and complete
3 points justifiable answer. understanding of the question. Backs
Presents arguments in a logical order. Uses conclusions with data and justifications.
acceptable style and grammar (no errors). Uses 2 or more ideas, examples and/or
arguments that support the answer.
Adequate Doesn’t address the questions explicitly, Demonstrates an accurate but only
2 points although does so tangentially. States a relevant adequate understanding of the question.
and justifiable answer. Presents arguments in a Doesn’t back conclusions with data.
logical order. Uses acceptable style and Uses only one idea to support the
grammar (1-2 errors). answer. Less thorough than above.
Needs Improvement Doesn’t really address the question. Doesn’t demonstrate accurate
1 point States few relevant answers. understanding of question but makes an
Reveals some misconceptions. Is not clearly or effort. No evidence to support response
logically organized. to question.
Errors in grammar and style.
Component/Task 2
CIA Details
Class Test on various Customs Duty calculations
CIA Details will display form 17/11/2017
Learning Objective
Assignment Learning Objectives:• To impart students with knowledge on custom duties and their
modalities. Assessment Strategies aligned to LO:• To understand the methodology of computing
Customs duty
CIA 3
Component/Task 1
CIA Details
Class Test on GST computation
CIA Details will display form 17/11/2017
Learning Objective
Assignment Learning Objectives:• To impart students with knowledge on GST computation
Assessment Strategies aligned to LO:• To understand the Legal frame work of indirect taxes
Technology Tools used along with their Purpose: NIL
Assignment Learning Objectives:• To impart students with knowledge on GST computation
Assessment Strategies aligned to LO:• To understand the Legal frame work of indirect taxes
Technology Tools used along with their Purpose: NIL
Evaluation Rubrics
Computation 3 Marks
Steps 3 Marks
Interpretation 4 Marks
Component/Task 2
CIA Details
Presentation on Impact of GST on various sectors
CIA Details will display form 17/11/2017
Learning Objective
Assignment Learning Objectives:• To impart students with knowledge on GST and its impact
Assessment Strategies aligned to LO:• To understand the Legal frame work of GST Technology
Tools used along with their Purpose: PPT
Assignment Learning Objectives:• To impart students with knowledge on GST and its impact
Assessment Strategies aligned to LO:• To understand the Legal frame work of GST Technology
Tools used along with their Purpose: PPT
Evaluation Rubrics
CATEGORY 3 2 1 Points
Effectiveness Project includes Project is missing Project is
most material more than two key lacking
needed to gain a elements. several key
comfortable elements and
understanding of has
the material but is inaccuracies.
lacking one or two
key elements.
Sequencing of Most information is Some information is There is no
Information organized in a logically sequenced.clear plan for
clear, logical way. An occasional slide the
One slide or item of or item of organization
information seems information seems of
out of place. out of place. information.
Originality Presentation shows Presentation shows Presentation
some originality an attempt at is a rehash of
and inventiveness. originality and other people's
The content and inventiveness on 1-2ideas and/or
ideas are slides. graphics and
presented in an shows very
interesting way. little attempt
at original
thought.
Organization PowerPoint PowerPoint contains PowerPoint
contains a fewer than 10 slides, contains
minimum of 10 or some slides fewer than 10
slides. All parts of designed do not slides and is
the task are support the missing
completed partially theme/content of the several parts
and support the presentation. of the task.
theme/content of Slides
the presentation. designed do
not support
the
theme/conten
t of the
presentation.
Sources All sources All sources Some
(information and (information and sources are
graphics) are graphics) are not accurately
accurately accurately documented.
documented, but documented, but
one is not in the two or more are not
desired format. in the desired
format.