Download PTU BBA 2020 Dec 5th Sem 72067 Indirect Taxes Question Paper

Roll No.

Total No. of Questions : 18 Total No. of Pages : 02

BBA (2014 to 2017) (Sem.-5)

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Time : 3 Hrs. Max. Marks : 60

INSTRUCTIONS TO CANDIDATES :

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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.
4. Students have to attempt any ONE question from each Sub-section.

SECTION-A

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Write briefly :

1. Goods under CST Act
2. Input tax Credit
3. Ad Valorem Duty
4. CENVAT

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5. Sale Price under CST
6. Basic Excise Duty
7. Safeguard Duty
8. Assessable Value under Excise
9. Concept of VAT

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10. Goods and Service Tax

SECTION-B

UNIT-I

1. Who is a dealer? What are the various provisions regarding registration of a dealer?
2. Define Central Sales Tax Act. Explain its features and also define declared goods under CST.

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UNIT-II

1. What do you mean by Custom Duty and explain various duties under Custom Act.
2. Discuss the provisions of Custom Act, 1962 relating to baggage.

UNIT-III

1. Write down the Central Excise Valuation Rules, 2000.

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2. What do you mean by Service Tax Act? Write down the features of Service Tax Act.

UNIT-IV

1. Explain GST and its salient features.
2. Explain the genesis and benefits of GST.

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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