PwC India

GST - Genesis and imposition!

This course is part of PwC GST Taxation Executive Professional Certificate

Taught in English

Some content may not be translated

Tax Academy

Instructor: Tax Academy

5,738 already enrolled

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Course

Gain insight into a topic and learn the fundamentals

4.6

(48 reviews)

Beginner level

Recommended experience

13 hours (approximately)
Flexible schedule
Learn at your own pace

What you'll learn

  • Explain the genesis of GST, the need for its introduction and the Constitutional and legal framework under which it was introduced.

  • Identify and describe different forms of supplies of goods and services, deemed supplies and transactions excluded from the scope of supply.

  • Differentiate various types of supplies and identify whether a supply is inter-State or intra-State, exempt or composite supply.

  • Critically analyse whether a given transaction is a supply and define the nature of supply.

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Assessments

5 quizzes

Course

Gain insight into a topic and learn the fundamentals

4.6

(48 reviews)

Beginner level

Recommended experience

13 hours (approximately)
Flexible schedule
Learn at your own pace

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This course is part of the PwC GST Taxation Executive Professional Certificate
When you enroll in this course, you'll also be enrolled in this Professional Certificate.
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There are 4 modules in this course

What is the genesis of GST in India? In this module, you will learn about the pre-GST indirect tax framework and the associated challenges faced by businesses leading to the introduction of GST in India. We shall then examine the framework of GST from a Constitutional and legislative perspective. This module will provide you with the background required to focus on the concepts and structures under the GST, which we will discuss in the subsequent courses.

What's included

12 videos12 readings1 quiz1 discussion prompt

GST, as you are aware, is levied on the ‘supply’ of goods and services. The three key terms are ‘supply’, ‘goods’ and ‘services’. The entire structure of GST revolves around these three terms. In this module, you will learn about the concept of supply as it is defined in the GST law. The term ‘supply’ has various elements, such as sale, barter and exchange, each of which will be analysed. The key definitions that are critical to determine the applicability of GST will also be covered.You will also explore different concepts under GST such as inter-State and intra-State supplies, exempt and non-GST supplies, and composite and mixed supplies. At the end, you should be able to identify a transaction or activity and determine whether the transaction qualifies as a ‘supply’ under GST.

What's included

7 videos11 readings1 quiz8 discussion prompts

GST, as you are aware, is levied on the ‘supply’ of goods and services. The three key terms are ‘supply’, ‘goods’ and ‘services’. The entire structure of GST revolves around these three terms. In this module, you will learn about the concept of supply as it is defined in the GST law. The term ‘supply’ has various elements, such as sale, barter and exchange, each of which will be analysed. The key definitions that are critical to determine the applicability of GST will also be covered. You will also explore different concepts under GST such as inter-State and intra-State supplies, exempt and non-GST supplies, and composite and mixed supplies. At the end, you should be able to identify a transaction or activity and determine whether the transaction qualifies as a ‘supply’ under GST.

What's included

8 videos14 readings1 quiz

GST, as you are aware, is levied on the ‘supply’ of goods and services. The three key terms are ‘supply’, ‘goods’ and ‘services’. The entire structure of GST revolves around these three terms. In this module, you will learn about the concept of supply as it is defined in the GST law. The term ‘supply’ has various elements, such as sale, barter and exchange, each of which will be analysed. The key definitions that are critical to determine the applicability of GST will also be covered. You will also explore different concepts under GST such as inter-State and intra-State supplies, exempt and non-GST supplies, and composite and mixed supplies. At the end, you should be able to identify a transaction or activity and determine whether the transaction qualifies as a ‘supply’ under GST.

What's included

6 videos11 readings2 quizzes

Instructor

Instructor ratings
4.4 (16 ratings)
Tax Academy
PwC India
13 Courses8,967 learners

Offered by

PwC India

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4.6

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