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> Student Hub > Taxation Law > Unit 7: Indirect Taxes: Goods & Services Tax (GST)

Taxation Law

  • Unit 1: Fundamental Concepts & Constitutional Framework
    • Constitutional Framework of Taxation & Definitions
  • Unit 2: Residential Status & Exempted Incomes
    • Residential Status & Tax Liability
    • Exempted Incomes & Agricultural Income
  • Unit 3: Heads of Income: Salaries & House Property
    • Heads of Income: Salaries & House Property
  • Unit 4: Profits of Business/Profession, Capital Gains & Other Sources
    • Business Profits, Capital Gains & Income from Other Sources
  • Unit 5: Clubbing of Income, Set-off & Carry Forward of Losses
    • Clubbing of Income, Set-off & Carry Forward
  • Unit 6: Deductions, Assessment Procedures & Authorities
    • Deductions under Chapter VI-A & Assessment Procedures
  • Unit 7: Indirect Taxes: Goods & Services Tax (GST)
    • Goods and Services Tax (GST) & Dual Model

Unit 7: Indirect Taxes: Goods & Services Tax (GST)

The implementation of the Goods and Services Tax (GST) in 2017 marked a historic paradigm shift, subsuming multiple state and central indirect taxes into a single, unified tax.

This unit examines the Dual GST Model, reviews the role of the GST Council, and analyzes the Input Tax Credit (ITC) system.

← Previous: Deductions under Chapter VI-A & Assessment Procedures
Next: Goods and Services Tax (GST) & Dual Model →

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