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Indirect Taxation (Section B) : The Institute of Cost Accountants of India

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28 views

Indirect Taxation (Section B) : The Institute of Cost Accountants of India

Uploaded by

Papu Sahoo
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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GST

Intermediate

Indirect Taxation
(Section B)
Paper

7
The Institute of Cost Accountants of India
Statutory Body under an Act of Parliament
www.icmai.in
About the Institute

T
he Institute of Cost Accountants of India is a Statutory Body set up under an Act of Parliament in the
year 1959. The Institute as a part of its obligation, regulates the profession of Cost and Management
Accountancy, enrols students for its courses, provides coaching facilities to the students, organizes
professional development programmes for the members and undertakes research programmes in
the ield of Cost and Management Accountancy. The Institute pursues the vision of cost competitiveness, cost
management, ef icient use of resources and structured approach to cost accounting as the key drivers of the
profession.

With the current emphasis on management of resources, the specialized knowledge of evaluating operating
ef iciency and strategic management the professionals are known as ''Cost and Management Accountants
(CMAs)''. The Institute is the 2ⁿ largest Cost & Management Accounting body in the world and the largest in
Asia, having more than 5,00,000 students and 90,000 members all over the globe. The Institute operates
through four regional councils at Kolkata, Delhi, Mumbai and Chennai and 113 Chapters situated at important
cities in the country as well as 11 Overseas Centres, headquartered at Kolkata. It is under the administrative
control of the Ministry of Corporate Affairs, Government of India.

Vision Statement

T he Institute of Cost Accountants of India would be the preferred source of resources and
professionals for the inancial leadership of enterprises globally.”

Mission Statement

T he Cost and Management Accountant professionals would ethically drive enterprises globally by
creating value to stakeholders in the socio-economic context through competencies drawn from
the integration of strategy, management and accounting.”

Motto

From ignorance, lead me to truth


From darkness, lead me to light
From death, lead me to immortality
Peace, Peace, Peace

Cover Image: https://unsplash.com/s/photos/taxes

Behind Every Successful Business Decision, there is always a CMA


INTERMEDIATE
Paper 7

INDIRECT TAXATION
Study Notes
SYLLABUS 2022

The Institute of Cost Accountants of India


CMA Bhawan, 12, Sudder Street, Kolkata - 700 016
www.icmai.in
First Edition : August 2022

Published by :

Directorate of Studies
The Institute of Cost Accountants of India
CMA Bhawan, 12, Sudder Street, Kolkata - 700 016
[email protected]

Printed at :

M/s. Infinity Advertising Services Pvt. Ltd.


Plot No. 171 & 172, Sector - 58, Faridabad,
Haryana - 121 004

Copyright of these Study Notes is reserved by the Institute of Cost Accountants of India and prior permission
from the Institute is necessary for reproduction of the whole or any part thereof.
Copyright © 2022 by The Institute of Cost Accountants of India
PAPER 7 : INDIRECT TAXATION
SECTION - B
Syllabus Structure:

The syllabus in this paper comprises the following topics and study weightage:

Module No. Module Description Weight

Section B: Indirect Taxation 50%

4 Concept of Indirect Taxes 5%

5 Goods and Services Tax (GST) Laws 35%

6 Customs Act & Rules 10%

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