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All goods, derelict, Jetsam, flotsam and wreck brought (or) coming into India, shall be dealt with as if they were into India.

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Syllabus: (with weightage)

A. Canons of Taxation - Indirect Tax GST 80%
B. Customs Laws 20%

Related Tests: 

CMA Intermediate Exam: Direct Taxation

CMA Intermediate Exam: Direct Taxation 2 (Fill Blanks)


All goods, derelict, Jetsam, flotsam and wreck brought (or) coming into India, shall be dealt with as if they were into India.






 
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