GOODS AND SERVICES TAX

End-sem Syllabus 2023

(Case laws are only indicative and not exhaustive)

Module I Constitutional Framework of GST

 Overview of the Indirect Taxes in the Pre-GST era –Constitutional Framework -

Dominant Nature Test- State of Madras v. Gannon Dunkerlev & Co. (Madras) Ltd.-
Bharat Sanchar Nigam Ltd. V. UOI (2006) Supreme Court
 Introduction to GST

Module II Basic Concepts of GST

Supply

 Definition-Inclusions in supply-Exclusions in supply (sec.7 CGST read with Schedule

I and III)- Definition of Business- Consideration- The expression in the course or
furtherance of business- Schedule III of CGST Act - Brandix Apparel India (P.)
Ltd., In re [2023] 149 taxmann.com 396 (AAR - ANDHRA PRADESH)- North Shore
Technologies (P.) Ltd., In re [2021] 125 taxmann.com 363 (AAR- UTTAR
PRADESH)- Troikaa Pharmaceuticals Ltd., In re [2023] 146 taxmann.com 128 (AAR
- GUJARAT) GE T & D India Ltd. Deputy Commissioner of Central Excise [2020]
115 taxmann.com 213 (Madras)- Manappuram Finance Ltd. v. Assistant
Commissioner of Central Tax and Excise - [2022] 145 taxmann.com 422 (Kerala)
Superintendent Model Jail Chandigarh, In re [2023] 147 taxmann.com 155 (AAR-
CHANDIGARH)- Bai Mamubai Trust v. Suchitra [2019] 109 taxmann.com 200

(Bombay)- Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, In re [2019]

71 GST 541 (AAAR Maharashtra)
 Meaning of Goods –Services- actionable claims-Kalyan Jewellers India Ltd., In re
(2020) AAR-Tamil Nadu- Premier Sales Promotion (P.) Ltd. v. UOI [2023] 147
taxmann.com 85 (Karnataka)- Myntra Designs (P.) Ltd., In re [2023] 148
taxmann.com 186 (AAAR-KARNATAKA) classification between goods and services-
GST regime- Schedule II
 Composite and Mixed Supply- Naturally Bundled Principle-Difference between
Composite and Mixed supply- Disputes in India- Illustrative list Composite Supply or
Works Contracts-Fermi Solar Farms (P.) Ltd. In re AAAR- UOI v. Mohit minerals
[2022] 138 taxmann.com 331 (SC)
 Supply of Free goods and Services- Buy one, get one-Polycab Wires (P.) Ltd., In re
[2019] 104 taxmann.com 36 (AAR - KERALA)- Corporate Social Responsibility and
GST- Indian Institute of Corporate Affairs, In re AAR-Delhi [2019] 107 taxmann.com
413 (AAR - New Delhi)-
Place of Supply

 Intra-state supply (sec.8 IGST)

 Inter-state supply (sec. 7 IGST)
 Domestic Supply of goods (sec.10 IGST)-Domestic Supply of services (sec.12 IGST)
 Cross-Border Supply of goods-Meaning of Import-Meaning of Export-Import-Export
of Goods (sec.11 IGST)- Cliantha Reseach Ltd., In Re (2019) AAR-Maharashtra-
 Duty Free Shops- Rod Retail (P.) Ltd., In re (2018) AAR- Delhi- Atin Krishna v. UOI
(2019) Allahabad High Court- Sandeep Patil v. UOI (2019)
 Cross-Border Supply of services- Meaning of Import of Services-Meaning of Export
of Services-
 Place of Determination sec.13 IGST
 OIDAR- Meaning-Determination of place of supply sec.12 and 13-Non-taxable
Online Recipient-supply by intermediary
 Online Gaming- Game of Chance or Game of Skill.

Time of Supply

 Time of supply of goods (sec.12 CGST read with sec.31)-general provision-when

goods-involve movement-when goods does not involve movement-goods supplied on
approval-basis-continuous supply-time of supply of vouchers-reverse charge
 Time of supply of services (sec13 CGST rad with sec.31)-general provision-
continuous-supply of service-other than continuous service-supply ceases-time of
supply of-vouchers-reverse charge
 Change in rate of tax (sec.14 CGST)

Value of Supply

 Transaction Value- Inclusions-exclusions (sec.15 CGST)

 value when consideration is not solely in money
 value when supply between related and distinct person
 Special provisions (Rule 32 of CGST)-air ticket booking-second hand goods-
vocuhers/coupons
 Value of supply in case of pure agent (Rule 33 of CGST)- Premier Vigilance &
Security (P.) Ltd., In re (2019) AAR-West Bengal)
Module III

Classification Disputes

 Rates of tax, Notifications on goods and services

 Non-taxable supply-Exempt supply-Nil-rated supply-zero-rated supply
 HSN and SAC classification for goods and services
 General Interpretative Rules- Common Parlance Test -Puma Ayurvedic Herbal (P)
Ltd. CCE (2006) SC-Akansha Hair & Skin Care Herbal Unit (P) Ltd., in re (2018)
AAR-West Bengal-House of Marigold, IN re (2019) AAR-Gujarat- State of Gujarat v.
Titan Industries Ltd. (2017) Gujarat HC- Coffee Day Global Ltd., In re (2018) AAR-
Karnataka-

Module IV

Registration

 Definition of the term person-taxable person-registered person-casual taxable person-

non-resident taxable person
 Who is liable to be registered (sec.22)-compulsory registration (sec.24)- Who is not
liable to be registration (sec.23)- voluntary registration- deemed to be registration-
(sec.25)-
 Distinct Person-Habufa Meubelen B.V., In re (AAR-Rajasthan)(2018)- Columbia
Asia Hospitals (P.) Ltd., In re (AAAR-Karnataka) (2018)- Dubai Chamber of
Commerce & Industry, In re [2022] 141 taxmann.com 211 (AAAR-
MAHARASHTRA)- Northern operating system (SC ruling 2022) (Pre-GST)

Input Tax Credit

 Basic concepts-VAT-Input-Input Service-Capital goods

 Eligibility for availing ITC (sec.16)
 How to avail ITC (sec.49)
 Blocked credit (sec.17(5))
 ITC on zero-rated and exempt supply (apportionment of credit) (sec.17(1) r/w rule 42

and 43) Vindhya Telelinks Ltd.,In re [2018] 97 taxmann.com 564 (AAR-

UTTARAKHAND
 Types of returns to be filed
 Tax Evasion
Reverse Charge Mechanism

 Definition of RCM sec.2(98)

 Sec.9(3) and (4) of CGST; sec.9(3) and (4) of IGST
 Time of supply of goods and services
 Input Tax Credit
 Self-invoicing

Notable Exemptions

 Charitable Trust and Religious Institutions

 Educational Institutions

Module V

Anti-Profiteering

 Sec. 171 of CGST Act

 Case laws- Kumar Gandharv V. KRBL Limited-Pawan Sharma v. Sharma Trading

Company [2018] 97 taxmann.com 157 (NAA)- Director General of Anti-profiteering

v. Nestle India Ltd. [2019] 112 taxmann.com 202 (NAA)

Miscellaneous

 Composition Scheme Sec.10 of CGST Act-Eligibility under Composition Scheme

Disqualification under Composition Scheme
 Compensation cess-Constitutional validity- Union of India v. Mohit Mineral (P.) Ltd.
[2022] 138 taxmann.com 331 (SC)

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