GST Effect : BCom & BA Students To Have A Paper On GST During Graduation

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Delhi University is all set to introduce country’s biggest tax reform, the Goods amd Services Tax(GST) in it’s curriculum for B.Com(Hons), B.Com(P) and B.A.(P) students. According to the proposal passed by the university council , students of B.Com(H) will study about GST and Customs Law in the sixth semester. The proposal is yet to be passes by the executive council.

The historic ‘one nation, one tax’,GST will be incorporated in the curriculum from this year with the necessary changes required for its incorporation.The move is welcomed by the teaching staff of DU. Reena Chadha, professor at SRCC said ,” So far, goods and services tax was not included in the curriculum. Going by the status quo, it is important that students understand the tax well. We are awaiting a formal notification from the university and will include it in the curriculum for this academic year.”

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The new changes in the curriculum for commerce students will be- Concepts of the constitutional framework of indirect taxes pre-GST, VAT, GST council, GST network and state compensation mechanism and registration. Also , levy and collection of GST, taxable events like supply of goods and services, places of supply like within state, interstate, import and export, time of supply, valuation rules and exemption from GST will be a part of curriculum.

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Aishwarya chaudhary
Aishwarya is a 19 year old history student of CVS. A big foodie and least interested in shopping , she is still exploring Delhi.

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