PAPER-8: INDIRECT TAX LAWS

Part-I: Goods and Services Tax

Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017

Part-II: Customs and FTP

1. Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
2. Foreign Trade Policy to the extent relevant to the indirect tax laws