GST - Genesis and imposition! 

Welcome to GST Taxation Executive Professional Certificate

Introduction to the course: GST - Genesis and imposition!

Introduction to the module: Framework of GST

Pre-GST regime: Constitutional backdrop

Pre-GST regime: Framework of taxes

The advent of GST: An introduction

The advent of GST: Implementation

Dual tax model

Utilisation of input tax credit

A few key concepts

Global perspective - a comparison

Key takeaways

Program description and course syllabus

GST in India

Role of a GST professional

Helpful tips to get started

Constitutional Framework: Pre-GST

Historical framework of indirect taxes and its challenges

Formation of the GST Council

Benefits of GST and taxes subsumed

CBIC FAQ on dual GST model

Order of utilisation of input tax credit

CBIC extracts explaining key concepts

International perspective on GST

Graded assessment: Framework of GST

Introduction to the module

What is supply?

Decoding the terms 'goods' and 'services'

Forms of supply?

What is consideration?

What is business?

Import of services

Definition of supply and its coverage

Legal provisions - definition of 'goods and 'services'

Advance ruling - M/s Krishna Institute of Medical Sciences Limited

GST on lottery as 'actionable claim'

Definition of different forms of supply

Definition of consideration

AAR - M/s. Kothari Sugars and Chemicals Limited

Definition of business

AAR - M/s. National Institute of Bank Management

Legal provisions - Import of services

AAR - M/s. The World Economic Forum, India LO

Graded assessment: Decoding the concept of supply - Part 1

Transactions treated as a supply even if made without a consideration - Part 1

Transactions treated as a supply even if made without a consideration - Part 2

Transactions deemed to be treated as supply of goods or supply of services - Part 1

Transactions deemed to be treated as supply of goods or supply of services - Part 2

Transactions deemed to be treated as supply of goods or supply of services - Part 3

Transactions excluded from the scope of supply - Part 1

Transactions excluded from the scope of supply - Part 2

Illustration

Legal provisions - Transactions treated as supply even if made without consideration

AAR - M/s. Rajashri Foods Pvt. Ltd.

Applicability of GST on gifts

CBIC Clarification: Principal agent relationship

Legal provisions - Transactions deemed to be treated as supply of goods or supply of services

AAR - Cosmic Ferro Alloys Limited

Legal provisions - Transactions deemed to be treated as supply of goods or supply of services

Forfeiture of earnest money deposit and liquidated damages

AAR - Airports Authority of India

Legal provisions - Transactions excluded from the scope of supply

AAR - M/S. Kothari Sugars and Chemicals Limited

GST on consideration paid to directors

Case laws covered in the video (optional)

Mechanics of charging IGST on goods supplied from CBW

Graded assessment: Decoding the concept of supply - Part 2

Concept of inter-State and intra-State supplies

Types of supply

Aggregate turnover: Computation and relevance

Composite and mixed supply

Judicial interpretation

Key takeaways

Legal provisions - Inter-State and Intra-State supplies

Legal provisions - Types of supplies

SC ruling - M/s. Mohit Minerals Pvt. Ltd.

AAAR - M/s NB Patil

Legal provisions - Computation and relevance of aggregate turnover

AAR - M/s Anil Kumar Agrawal

Legal provisions - Composite and mixed supply

AAR - M/s Be Well Hospitals Private Limited

AAR - M/s Healersark Resources Private Limited

Gujarat HC ruling - Torrent Power Ltd.

Judicial interpretation - Rulings (optional)

Graded assessment: Decoding the concept of supply - Part 3

Decoding the concept of supply: Hands-on-project