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
Utilisation of input tax credit
Global perspective – a comparison
Program description and course syllabus
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
Decoding the terms ‘goods’ and ‘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
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
Check if these constitute supply
Applicability of GST on derivative transactions
GST on related party transactions
GST on loan sanction fee payment
GST on land transfer charges
Check if these constitute supply
Test your knowledge - Import of services
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
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
Aggregate turnover: Computation and relevance
Composite and mixed supply
Legal provisions - Inter-State and Intra-State supplies
Legal provisions - Types of supplies
SC ruling - M/s. Mohit Minerals Pvt. Ltd.
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