Download PTU BBA 2019 May 5th Semester 72067 INDIRECT TAXES Question Paper

Total No. of Pages : 02

Roll No.

Total No. of Questions : 09

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BBA (2013 to 2017) (Sem.-5)

INDIRECT TAXES

Subject Code : BBA-505

M.Code: 72067

Time: 3 Hrs.

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Max. Marks : 60

INSTRUCTION TO CANDIDATES :

1. SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks each.
2. SECTION-B consists of FOUR Sub-sections: Units-I, II, III & IV.
3. Each Sub-section contains TWO questions each, carrying TEN marks each.

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4. Student has to attempt any ONE question from each Sub-section.

SECTION-A

1. Answer briefly :
   1. What do you understand by HSN Commodity description?
   2. Anti dumping duty
   3. Explain value added tax.

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   4. Ad valorem Duty
   5. Pilfered goods
   6. Turnover
   7. Bill of entry
   8. Explain in brief the scope of GST.

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   9. Service tax
   10. Inter-state Sale

SECTION-B

UNIT-I

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2. Describe the procedure of assessment under the Central Sales Tax Act.
3. What are the powers and functions of Sales tax Authorities?

UNIT-II

4. What are the different types of duties levied and collected on imported goods?
5. Explain the procedure for assessment and collection of Custom duty.

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UNIT-III

6. What is Central Excise? How it differs from other duties/taxes? What is the taxable event in Central Excise? What is the difference between levy and collection?
7. What are the rules governing classification of indigenously manufactured goods for charging duty under the Central Excise Act?

UNIT-IV

8. GST is said to be "One Nation One Tax" in light of this statement give advantage and limitations of this Act.

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9. Explain the persons who are required to be registered under GST Act, 2017? What are the advantages of registration?

NOTE : Disclosure of Identity by writing Mobile No. or Making of passing request on any page of Answer Sheet will lead to UMC against the Student.

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