Exam Details
| Subject | indirect tax (optional-ii) | |
| Paper | ||
| Exam / Course | b.a. ll.b. | |
| Department | ||
| Organization | Hidayatullah National Law University | |
| Position | ||
| Exam Date | April, 2018 | |
| City, State | chhattisgarh, raipur |
Question Paper
I.D.
END TERM EXAMINATION, APRIL-2018
B.A.LL.B. (HONS.)
SEMESTER-X
Indirect Tax (Optional-II)
Max. Marks: 60 Time Allowed: 3:00 Hrs.
Note: Answer five questions including Question No. 1 which is compulsory.The number of marks carried by each
question is indicated at the end of the question.
1. Answer the following (each answer should be in approximately 100 words): (Marks 2×10=20)
a. Distinguish between related person and distinct person.
b. Government activities are subject to GST. Explain.
c. What is meant by "naturally bundled."
d. Enlist the activities which shall be neither treated as supply of goods nor supply of services under
GST.
e. What is short landing? Explain the provision relating to penalty for short landing under Customs.
f. Zero rated supplies and exempted supplies are different. Elucidate the statement.
g. Explain the term "Proper Officer".
h. Who is a casual taxable person under GST
i. Who can be appointed as authorized person representative for appearance?
j. Protective duty under Customs.
2. A registered person availing Composition Scheme during the course of a financial year crosses the
threshold limit of turnover allowed for the composition scheme. Will he be allowed to pay tax under
composition scheme for the remainder period till the end of the financial year? Elucidate the statement
in light of the composition scheme under GST regime. (Marks 10)
3. Critically examine the freedom of trade and commerce enshrined under Constitution of India in light of
the suitable case law. (Marks 10)
4. State the provisions relating to Levy and Collection of CGST.
(Marks 10)
5. How would you take input tax credit in the following cases (Marks 2.5×4=10)
a. Where goods or services are partly used for business purposes and partly for other purposes.
b. Where goods and services are used for effecting exempted supplies.
c. Claims on capital goods.
d. Transfer of unutilized credits due to change in the constitution.
6. Discuss the provisions relating to Commerce under GST. (Marks 10)
7. The taxable event under GST is supply. The time of supply fixes the point when the liability to charge
GST arises. Elucidate the statement under GST regime. (Marks 10)
END TERM EXAMINATION, APRIL-2018
B.A.LL.B. (HONS.)
SEMESTER-X
Indirect Tax (Optional-II)
Max. Marks: 60 Time Allowed: 3:00 Hrs.
Note: Answer five questions including Question No. 1 which is compulsory.The number of marks carried by each
question is indicated at the end of the question.
1. Answer the following (each answer should be in approximately 100 words): (Marks 2×10=20)
a. Distinguish between related person and distinct person.
b. Government activities are subject to GST. Explain.
c. What is meant by "naturally bundled."
d. Enlist the activities which shall be neither treated as supply of goods nor supply of services under
GST.
e. What is short landing? Explain the provision relating to penalty for short landing under Customs.
f. Zero rated supplies and exempted supplies are different. Elucidate the statement.
g. Explain the term "Proper Officer".
h. Who is a casual taxable person under GST
i. Who can be appointed as authorized person representative for appearance?
j. Protective duty under Customs.
2. A registered person availing Composition Scheme during the course of a financial year crosses the
threshold limit of turnover allowed for the composition scheme. Will he be allowed to pay tax under
composition scheme for the remainder period till the end of the financial year? Elucidate the statement
in light of the composition scheme under GST regime. (Marks 10)
3. Critically examine the freedom of trade and commerce enshrined under Constitution of India in light of
the suitable case law. (Marks 10)
4. State the provisions relating to Levy and Collection of CGST.
(Marks 10)
5. How would you take input tax credit in the following cases (Marks 2.5×4=10)
a. Where goods or services are partly used for business purposes and partly for other purposes.
b. Where goods and services are used for effecting exempted supplies.
c. Claims on capital goods.
d. Transfer of unutilized credits due to change in the constitution.
6. Discuss the provisions relating to Commerce under GST. (Marks 10)
7. The taxable event under GST is supply. The time of supply fixes the point when the liability to charge
GST arises. Elucidate the statement under GST regime. (Marks 10)
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