B.Com. (Transport Management) Indirect Taxation Syllabus - Mumbai University
This is the TY BCom TM syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based papers alongside it for ATKT candidates, so check which scheme your exam form names before you revise.
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Syllabus for Indirect Taxation
Module I: Introduction to Indirect Taxation
- Meaning and features of indirect taxes
- Direct taxes vs. indirect taxes
- Objectives and importance of indirect taxation
- Evolution of indirect taxes in India
- Advantages and limitations of indirect taxes
- Overview of the indirect tax framework in India
Module II: Goods and Services Tax (GST) – Framework and Levy
- Concept and objectives of GST
- GST structure: CGST, SGST, IGST, and UTGST
- Meaning and scope of supply
- Levy and collection of GST
- Time and place of supply (basic concepts)
- Classification of goods and services
- GST rates and exemptions (overview)
Reference Books
- Singhania, V. K. – Students’ Guide to GST, Taxmann Publications
- Agarwal, V. K. – GST – Law, Practice and Procedures, Bharat Law House
- Central Board of Indirect Taxes and Customs (CBIC) – GST and Customs Manuals
- ICAI – GST Study Material
- Government notifications, circulars, and GST Council updates
Reproduced from the University of Mumbai syllabus for B.Com. (Transport Management) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.
The complete syllabus
This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.