GST - Genesis and imposition!

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课程主页: https://www.coursera.org/learn/gst-genesis-and-imposition

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课程简介

课程名称：GST - 起源与征收！ 课程概述：这是PwC GST税务专业证书的第一门课程。如果您希望成为印度的GST专业人士，这门课程是一个很好的起点。在本课程中，您将首先学习GST的起源、引入的必要性，以及其法律和宪法框架。然后，您将了解GST下“供给”的概念及相关定义和概念。 课程大纲： 1. **GST框架** - 描述：本模块将探讨印度GST的起源及其引入前的间接税框架和企业面临的挑战。我们将从宪法和立法的角度审视GST框架，为后续课程中讨论GST的概念和结构奠定基础。 2. **解读供给概念 - 第一部分** - 描述：GST是对商品和服务的“供给”征收的。在本模块中，您将学习GST法律中对供给的定义，以及供给的各个元素，如销售、易货和交换等。您还将了解确定GST适用性的关键定义，并探索GST下的不同概念，如州际和州内供给、免税和非GST供给，以及复合供给和混合供给。最后，您将能够识别交易或活动并确定其是否符合GST的“供给”定义。 3. **解读供给概念 - 第二部分** - 描述：本模块延续第一部分，深入分析GST法律中关于供给的定义及元素，包括销售、易货和交换等，以帮助您理解GST的全面结构和关键概念。 4. **解读供给概念 - 第三部分** - 描述：继续探索供给的定义，分析GST适用性的关键术语，并回顾不同类型的供给。这部分将加深您对GST法规的理解，并增强您在实际操作中识别供给的能力。 通过本课程，学习者将能够深入理解GST的起源、法律框架以及供给的关键概念，为成为GST专业人士奠定坚实的基础。

课程大纲

Name:Framework of GST

Description:What is the genesis of GST in India? In this module, you will learn about the pre-GST indirect tax framework and the associated challenges faced by businesses leading to the introduction of GST in India. We shall then examine the framework of GST from a Constitutional and legislative perspective. This module will provide you with the background required to focus on the concepts and structures under the GST, which we will discuss in the subsequent courses.

Name:Decoding the concept of supply - Part 1

Description:GST, as you are aware, is levied on the ‘supply’ of goods and services. The three key terms are ‘supply’, ‘goods’ and ‘services’. The entire structure of GST revolves around these three terms. In this module, you will learn about the concept of supply as it is defined in the GST law. The term ‘supply’ has various elements, such as sale, barter and exchange, each of which will be analysed. The key definitions that are critical to determine the applicability of GST will also be covered.You will also explore different concepts under GST such as inter-State and intra-State supplies, exempt and non-GST supplies, and composite and mixed supplies. At the end, you should be able to identify a transaction or activity and determine whether the transaction qualifies as a ‘supply’ under GST.

Name:Decoding the concept of supply - Part 2

Description:GST, as you are aware, is levied on the ‘supply’ of goods and services. The three key terms are ‘supply’, ‘goods’ and ‘services’. The entire structure of GST revolves around these three terms. In this module, you will learn about the concept of supply as it is defined in the GST law. The term ‘supply’ has various elements, such as sale, barter and exchange, each of which will be analysed. The key definitions that are critical to determine the applicability of GST will also be covered. You will also explore different concepts under GST such as inter-State and intra-State supplies, exempt and non-GST supplies, and composite and mixed supplies. At the end, you should be able to identify a transaction or activity and determine whether the transaction qualifies as a ‘supply’ under GST.

Name:Decoding the concept of supply - Part 3

Description:GST, as you are aware, is levied on the ‘supply’ of goods and services. The three key terms are ‘supply’, ‘goods’ and ‘services’. The entire structure of GST revolves around these three terms. In this module, you will learn about the concept of supply as it is defined in the GST law. The term ‘supply’ has various elements, such as sale, barter and exchange, each of which will be analysed. The key definitions that are critical to determine the applicability of GST will also be covered. You will also explore different concepts under GST such as inter-State and intra-State supplies, exempt and non-GST supplies, and composite and mixed supplies. At the end, you should be able to identify a transaction or activity and determine whether the transaction qualifies as a ‘supply’ under GST.

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