Kannada 
PART B - GOODS AND SERVICE TAX [50 MARKS]
1. GST Laws: An introduction including Constitutional aspects.
2. Levy and collection of CGST and IGST:
(a) Application of CGST/IGST law
(b) Concept of supply including composite and mixed supplies
(c) Charge of tax including reverse charge
(d) Exemption from tax
(e) Composition levy
3. Basic concepts of:
(a) Classification
(b) Place of supply
(c) Time of supply
(d) Value of supply
(e) Input tax credit
4. Computation of GST liability.
5. Registration.
6. Tax invoice; Credit and Debit Notes; Electronic way bill.
7. Accounts and Records.
8. Returns.
9. Payment of tax.
