Business Taxation Madras University BBA Fifth semester

UNIT I

• Objectives and Canons of Taxation

• Tax System in India

• Meaning & types of Direct and Indirect Taxes 

UNIT II

• Central Excise Duty: Classification, Levy, Collection, Clearances

• Exemptions, and relevance to Small‑Scale Industries etc. 

UNIT III

(Likely focusing on Customs Duty, Service Tax etc.; full details weren’t available in turn0search0 but usually follow Indian tax structure syllabus formats. Refer your official department syllabus for all units.)

UNIT IV – GST Applications

• Concept & scope of Supply, Composite & Mixed Supply

• Levy & Collection, Time & Value of Supply

• Input Tax Credit, Blocked Credits, Exemptions, Reversal provisions 

UNIT V – Recent Trends in Taxation

• Digital Taxation: E‑invoicing, IRN generation

• International Taxation: Transfer Pricing, OECD guidelines, Double Taxation and Tax Avoidance