Sultan Chand & Sons
Publishers of Standard Educational Textbooks
nbc View CartnbcLogin | Register
Home nbc About Us nbc Book Titles nbc Distributors nbc SCS Events nbc Publish with Us nbc FAQ nbc Contact us nbc Policy
Book Titles :
News and Announcement
1. New Delhi World Book Fair 2018, New Delhi
Welcome to our 'Stall No 195-196, Hanger at Pragati Maidan, New Delhi during the "New Delhi World B.....Read More

Subscribe to Newsletter
Name :
Email :
Read Books Online 
Click to read books online

Indirect Taxation
Book ID SCS297
ISBN No. 978-93-5161-078-6
Book Name Indirect Taxation
Book sub-title 17th Edn.
Author/s name/s : Balachandran V.
abortion help read when is the latest you can have an abortion
imitrex 25mg tretinoin 0.025%
Publisher Name Sultan Chand & Sons
Publishing Year 2016
Book Price (Printed) INR 500   
Book Price (Our Price) INR 500   
Book Size 14 x 22 cms.
Book Page viii + 956
Book Weight 1050 gm.

   Post Review
Book Summary

At the outset, I wish to thank the Team members of reputed publisher of this book, namely, Sultan Chand and Sons for having brought out this 17th Edition in a lucid and professional style. Indirect taxes are the charges that are levied on goods and services. Some of the significant indirect taxes include Value Added Tax, Central Sales Tax, Central Excise Duty, Customs Duty, stamp duties and expenditure tax. The Central Government has been making significant reforms continuously since 1994 in indirect taxes in tune with changes that are taking place at the global level. At the global level also, technology has made a significant impact in the world of business and consequently countries make changes in their indirect tax policies and procedures. New rules regarding the taxation of the digital economy have been introduced or are expected in many jurisdictions, including Albania, the European Union, Japan, South Africa, South Korea and the United States. Developments in technology mandate tax authorities to make changes in systems particularly prescribing new forms for making application to tax authorities, payment procedures and filing of returns by assessees.

Indirect tax collections during April 2015 to-June 2015 increased to Rs over Rs. 1,53,980 crore from over Rs. 1.12 lakh crore in the year-ago period. These collections indicate that the underlying momentum in the economy is improving across all sectors, including manufacturing, reflected in healthy excise tax collections. According to PTI dated 24.08.2015, the indirect tax collection for 2015-16 has been pegged at Rs. 6.48 lakh crore, an increase of about 19 per cent over the last fiscal. Indirect tax revenue jumped over 37 per cent to over Rs. 2.1 lakh crore during April-July period of current fiscal, on the back of higher excise collections.

The indirect tax collections reflect in part the effect of the additional measures taken by the Central Government, including the excise hike on diesel and petrol, the increase in clean energy cess and withdrawal of exemptions for motor vehicles and consumer durables, besides service tax rate hike to 14 per cent. According to Revenue Secretary Shakthikanta Das, CBEC has been informed to analyse mop-up sectorally and ensure that it grows by 20-22 per cent in the fiscal. Further, he pointed out that on Goods and Services Tax (GST) roll out preparedness, the exact structure and rate would be finalised by the GST Council. The three legislations — Central GST (CGST), State GST (SGST) and Integrated GST (iGST) — will be moved for passage in Parliament after Constitutional Amendment Bill on GST becomes an Act.

The present edition has incorporated key budgetary changes in Finance Act, 2015, updated the questions and answers of latest question papers of professional courses namely CA/CMA/CS Examinations up to June 2015, Objective questions, Summary of latest case laws in Central Excise and Service tax, Quiz in indirect taxes.

Students pursuing CA/CMA/CS , M.Com.,MBA, BL/LLB, BBA, B.Com. and M.Com. (C.S.) courses will find the book as a classroom textbook as in the past.

Suggestions are welcome for further improvement and they will be gratefully acknowledged.

Book Content


      1.      Indirect Taxes — An Introduction



      1.      Central Excise Duty

      2.      Levy and Collection of Excise Duty

      3.      Excisability and Manufacture

      4.      Classification in Central Excise

      5.      Valuation of Excisable Goods

      6.      Registration in Central Excise

      7.      Clearance of Excisable Goods

      8.      Set-off Duties under Central Excise Law

      9.      Value Added Tax

      10.    CENVAT

      11.    Exemption from Excise Duty

      12.    Excise and Small Scale Industries

      13.    Excise and Exports

      14.    Demands, Refund/Rebate of Central Excise Duty             

      15.    Adjudication Procedure in Central Excise

      16.    Self-Assessment

      17.    Advance Ruling Authority and Offences and Penalties

      18.    Settlement Commission for Excise and Customs

      19.    Appellate Provisions in Excise Law

      20.    Service Tax

      21.    Goods and Service Tax



      1.      Customs Duty—Historical Background

      2.      Levy and Collection of Customs Duty

      3.      Prohibition of Importation and Exportation of Goods

      4.      Special Provisions for Detection and Prevention of          

                Illegal Import and Export

      5.      Valuation of Goods Under Customs Act

      6.      Exemption from Duty

      7.      Refund of Customs Duty & Advance Ruling

      8.      Clearance of Import Goods

      9.      Clearance of Export Goods

      10.    Warehousing

      11.    Customs Duty Drawback

      12.    Baggage, Postal Articles and Stores

      13.    Search, Seizure, Arrest and Confiscation of Goods

      14.    Adjudication and Appeals

      15.    Offences and Prosecutions



      1.      Central Sales Tax Act, 1956

      2.      Levy and Collection of CST

      3.      Sales and Deemed Sales

      4.      Inter-State Sale and Intra-State Sale

      5.      Sale/Purchase in the Course of Export or Import

      6.      Liability of Tax

      7.      Registration of Dealers

      8.      Rate of Tax and Taxable Turnover

      9.      Goods of Special Importance

      10.    Offences and Penalties



1.       Tax Planning in Indirect Taxes



      1.      Quiz

      2.      Latest Examination Questions

      3.      Latest Examination Problems

      4.      Latest Case Laws Under Central Excise

      5.      Latest Case Laws Under Service Tax


Tamil Nadu VALUE ADDED Tax Act, 2006


New Arrivals
The Indian Economy
The Indian Economy
Price  :  INR 700
Our Price :  INR 700
Add to Cart
हास्य व्यंग के संग जीवन में रंग (Hassay Vayan Ke Sang Jainan Main Rang)
हास्य व्यंग के संग जीवन में रंग (Hassay Vayan Ke Sang Jainan Main Rang)
Price  :  INR 50
Our Price :  INR 50
Add to Cart
Operations Research
Operations Research
Price  :  INR 525
Our Price :  INR 525
Add to Cart
जीवेम शरदः शतम् (Jivam Sharad Shatam)
जीवेम शरदः शतम् (Jivam Sharad Shatam)
Price  :  INR 100
Our Price :  INR 100
Add to Cart
Your Personal Pinnacle of Success
Your Personal Pinnacle of Success
Price  :  INR 450
Our Price :  INR 450
Add to Cart
Principles and Practice of Management
Principles and Practice of Management
Price  :  INR 495
Our Price :  INR 495
Add to Cart
Acrobat Reader Download
nbc_pinterest  nbc_googleplus  nbc_linkedin  nbc_twitter  nbc_facebook
You Are Visitor No :  830591 © 2013
A formal gentleman must not talk to other people about the rolex replica vulgar content, they only talk and concerts, commercial economy and other elegant topic. Therefore, anyone should When pay attention to their words and deeds, not while wearing the Royal watches, while others dwell on celebrity gossip. This will only replica watches uk reduce their own identity and accomplishment, lead to other People ridicule. Every man should have some unique decorative accessories, watch is a very wise choice. During spring and summer, will replace the leather, stainless steel watchband sail Burow grain material, can be for their points. Buy gold watch must follow, and depends their actual needs.Antique watch has a very high collection value, but To buy from the regular sales channels. Relatives and friends as gifts to watch, should be ready to accept and care.