Paper 11 :

Indirect Taxation

Indirect Taxation

Section A: Goods and Services Tax
01  GST in India – An Introduction


Lecture icon  8 Lectures                Know More

02A  Glossary


Lecture icon  4 Lectures                Know More

04  Reverse Charge


Lecture icon  8 Lectures                Know More

06  Value of Supply


Lecture icon  10 Lectures                Know More

08  Composition Scheme


Lecture icon   5 Lectures                Know More

10  Tax Invoice, Credit and Debit Notes


Lecture icon  8 Lectures                Know More

12  Returns


Lecture icon  4 Lectures                Know More

14   Accounts Records


Lecture icon  Lectures                Know More

16  TCS & TDS


Lecture icon  Lectures                Know More

18 Audit & Assessment


Lecture icon  4 Lectures                Know More

02  Levy of GST


Lecture icon  3 Lectures                Know More

03  Taxable Event – Supply


Lecture icon  8 Lectures                Know More

05  Time of Supply


Lecture icon  5 Lectures                Know More

07  Registration


Lecture icon  12 Lectures                Know More

9   Input Tax Credit


Lecture icon  20 Lectures                Know More

11   Payment of Tax


Lecture icon  5 Lectures                Know More

13  Exception


Lecture icon  11 Lectures                Know More

15   Electronic Commerce


Lecture icon  2 Lectures                Know More

17   IGST [Place of Supply]


Lecture icon  13 Lectures                Know More

19   GST Notes – By CA Praveen Jain


Lecture icon  Lectures                Know More

Section B: Customs Laws
01    Customs Law – Basic Concepts


Lecture icon   3 Lectures                Know More

03   Valuation under the Customs Act, 1962


Lecture icon  8 Lectures                Know More

05   Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017


Lecture icon  1 Lectures                Know More

02   Types of Duties


Lecture icon  3 Lectures                Know More

04   Import & Export Procedure


Lecture icon  11  Lectures                Know More

About Indirect Taxation


Taxation is the system by which a government finances its expenditure by charging compulsory levies on individuals or business entities. These compulsory levies are known as Taxes. Indirect Taxes are taxes levied on goods and services rather than profits or losses. They are collected by an intermediary rather than directly from the person.

In order to make effective business decisions as a CMA, you need to understand the impact of indirect taxes.You need to be able to compute the assessable value of transactions under GST.Understand the procedure and framework of statues related to indirect taxation.

The topics covered in Indirect Taxation at the CMA Intermediate level

  • Canons of Taxation (GST)  
  • Customs Laws 

The best approach to study Indirect Taxation

  • Make your own notes. Your hand-written notes come to the rescue during last minute revision  
  • Study the case laws released for your exam  
  • Solve a good number of problems 
  • Try covering as much as possible in the syllabus; do not resort to selective study  
  • Make sure you are reading all the materials that are applicable to your exam  
  • Solve all Mock papers, revision test papers and Questions for practice released by the institute for GST  
  • You may also take suggested answers of May and Nov -18 exams to prepare for GST  
  • Do NOT ignore Customs Laws 


CA Praveen Jain
CA Praveen Jain
CA Lijil Lakshman
CA Lijil Lakshman


Learn on the go!

Credit system allows you to plan your learning smartly and with flexibility. Watch the video to find out more about how the credit system works, and how you can leverage this for your success.

For More Information Contact >> 8088427846

Request a Call Back