GOODS & SERVICE TAX (वस्तु एवं सेवा कर) M.COM SEMSTER – 1 PAPER – 2

This course provides a comprehensive understanding of the Goods and Services Tax (GST) system in India with reference to the GST Act, 2017. The course explains important definitions, levy and collection of GST, administration of tax, nature of supply, place of supply, input tax credit, and zero-rated supply. It also introduces the Customs Act, 1962 including import and export procedures.

The course is designed for M.Com students who want to develop both theoretical knowledge and practical understanding of indirect taxation used in real business environments.