BBA 313 Goods & Services Tax Notes from Unnati Educations run to 84 pages across 4 units, with 30 solved short answers, 40 MCQs with answers, 14 worked examples, 9 solved practical problems and 9 case studies. They follow the revised GGSIPU BBA syllabus for students admitted from the 2024-25 session onwards.
Written and reviewed by Sheetal Kirola, Academic Head, M.Ed. · Checked against the BBA Scheme & Syllabus w.e.f. 2024-25 on ipu.ac.in · Updated 14 October 2026 · Editorial policy
Scheme: BBA (NEP based, revised) w.e.f. 2024-25 | Applies to: batch admitted 2024-25 onwards | Verified against: BBAwef2024_25_200125.pdf, 13 October 2026
BBA 313 Goods & Services Tax at a glance: GGSIPU BBA Sem 5 credits, units and exam pattern
BBA 313 is one of the two Finance specialisation electives in Semester 5, paired with BBA 311 FinTech, and can be taken as a Major or a Minor elective. It is listed with the other GGSIPU BBA Semester 5 papers.
| Code and title | BBA 313 · Goods & Services Tax |
|---|---|
| Category | Discipline Specific Course / Major, or Inter-disciplinary Course / Minor |
| Credits and hours | 4 credits · L-4, T-0 · 15 hours per unit |
| Marks | 100: 40 internal (class test 15 + activities 25) + 60 end-term |
| End-term pattern | 60 marks; paper-setter instructions not printed in the official BBA PDF |
| Units | 4: GST in India · Assessment of Tax · Returns and Provisions · Other Procedures under GST |
| Paired lab | None (theory paper) |
| Pass and re-appear rules | Not printed in the BBA PDF; see Ordinance 11 (ipu.ac.in) |
No question pattern is printed for BBA 313, so the 60-mark split is not guessed here.
BBA 313 Goods & Services Tax Notes unit-wise: 30 solved short answers, 40 MCQs and 9 case studies across 4 units
The book follows the four official units in order, with 45 sections, 17 diagrams and a revision table closing each unit. Other papers are under GGSIPU BBA notes.
BBA 313 Unit 1: GST in India
Why India moved from excise, service tax and VAT to a dual GST through the 101st Amendment (Articles 246A, 269A, 279A), then supply under Section 7, levy under Section 9, the GST Council, GSTN, registration, electronic ledgers, basic ITC and CBIC.
In the notes: pages 4-24 · 11 sections · 4 worked examples · 7 short answers, 8 long questions, 10 MCQs, 1 HOTS case.
| ITC of | Can pay (in order) | Cannot pay |
|---|---|---|
| IGST | IGST first, then CGST and SGST/UTGST | None |
| CGST | CGST, then IGST | SGST/UTGST |
| SGST/UTGST | SGST/UTGST, then IGST | CGST |
Quick look: which ITC can pay which tax under Section 49 (from page 19)
- ITC of
- IGST
- Can pay (in order)
- IGST first, then CGST and SGST/UTGST
- Cannot pay
- None
- ITC of
- CGST
- Can pay (in order)
- CGST, then IGST
- Cannot pay
- SGST/UTGST
- ITC of
- SGST/UTGST
- Can pay (in order)
- SGST/UTGST, then IGST
- Cannot pay
- CGST
BBA 313 Unit 2: Assessment of Tax
The assessment chain for one transaction: tax invoice and Rule 46 contents, e-invoicing, credit and debit notes, records, ITC conditions and the Section 17(5) blocked list, place and time of supply, valuation under Section 15, exemptions, job work, reverse charge and transition.
In the notes: pages 25-46 · 12 sections · 6 worked examples, 3 practical problems · 8 short answers, 10 long questions, 10 MCQs · 2 case studies.
| Basis | Exempt | Nil-rated | Zero-rated | Non-GST |
|---|---|---|---|---|
| Tax charged | No | No | No (or IGST refunded) | No GST |
| ITC on inputs | Not allowed | Not allowed | Allowed, refundable | Not allowed |
| Example | Fresh milk | Salt, grains | Software export | Petrol, whisky |
Quick look: exempt, nil-rated, zero-rated and non-GST supply (from page 39)
- Basis
- Tax charged
- Exempt
- No
- Nil-rated
- No
- Zero-rated
- No (or IGST refunded)
- Non-GST
- No GST
- Basis
- ITC on inputs
- Exempt
- Not allowed
- Nil-rated
- Not allowed
- Zero-rated
- Allowed, refundable
- Non-GST
- Not allowed
- Basis
- Example
- Exempt
- Fresh milk
- Nil-rated
- Salt, grains
- Zero-rated
- Software export
- Non-GST
- Petrol, whisky
BBA 313 Unit 3: Returns and Provisions
Returns from GSTR-1 to GSTR-11 with due dates, filing steps for GSTR-1 and GSTR-3B, late fee, TDS and TCS, demands under Sections 73, 74 and 74A, recovery, search and arrest, advance rulings, appeals up to GSTAT, refunds, audit and e-way bills.
In the notes: pages 47-65 · 11 sections · 3 worked examples · 8 short answers, 9 long questions, 10 MCQs, 1 HOTS case.
| Basis | TDS (Sec. 51) | TCS (Sec. 52) |
|---|---|---|
| Who | Government and notified buyers | E-commerce operators |
| Rate | 2% | 0.5% |
| Threshold | Contract above ₹2.5 lakh | No threshold |
| Return | GSTR-7 | GSTR-8 |
Quick look: TDS under Section 51 vs TCS under Section 52 (from page 52)
- Basis
- Who
- TDS (Sec. 51)
- Government and notified buyers
- TCS (Sec. 52)
- E-commerce operators
- Basis
- Rate
- TDS (Sec. 51)
- 2%
- TCS (Sec. 52)
- 0.5%
- Basis
- Threshold
- TDS (Sec. 51)
- Contract above ₹2.5 lakh
- TCS (Sec. 52)
- No threshold
- Basis
- Return
- TDS (Sec. 51)
- GSTR-7
- TCS (Sec. 52)
- GSTR-8
BBA 313 Unit 4: Other Procedures under GST
What happens when a business does not comply: the 21 offences under Section 122, other penalties and the Section 126 disciplines, refund compliance, prosecution and compounding (Sections 132 to 138), Schedule III, GST practitioners and PCT forms, SEZ supplies, and a table of 2024 to 2026 amendments.
In the notes: pages 66-84 · 11 sections · 1 worked example, 6 practical problems · 7 short answers, 8 long questions, 10 MCQs · 5 case studies.
| Tax evaded or ITC wrongly availed | Punishment |
|---|---|
| More than ₹5 crore | Up to 5 years and fine |
| ₹2 crore to ₹5 crore | Up to 3 years and fine |
| ₹1 crore to ₹2 crore (fake invoices only) | Up to 1 year and fine |
| Second or later conviction | Up to 5 years and fine |
Quick look: punishment ladder under Section 132 (from page 71)
- Tax evaded or ITC wrongly availed
- More than ₹5 crore
- Punishment
- Up to 5 years and fine
- Tax evaded or ITC wrongly availed
- ₹2 crore to ₹5 crore
- Punishment
- Up to 3 years and fine
- Tax evaded or ITC wrongly availed
- ₹1 crore to ₹2 crore (fake invoices only)
- Punishment
- Up to 1 year and fine
- Tax evaded or ITC wrongly availed
- Second or later conviction
- Punishment
- Up to 5 years and fine
Composite and mixed supply in GST: excerpt from page 11 of the BBA 313 notes
Excerpt from page 11
Businesses often sell two or more items together for one price. The question is which GST rate applies to the bundle. The CGST Act answers this through two ideas: composite supply and mixed supply.
Composite supply: Section 2(30)
A composite supply is made by a taxable person and consists of two or more taxable supplies of goods or services, or both, which are naturally bundled and supplied together in the ordinary course of business. One of them is the principal supply. Section 2(90) defines the principal supply as the main element, to which the other supplies are ancillary.
Under Section 8(a), the whole composite supply is taxed at the rate that applies to the principal supply. A TV sold with packing, transport and insurance is taxed at the rate for the TV. In an air ticket with an in-flight meal, passenger transport is the principal supply and the meal is ancillary. For a hotel stay with breakfast, the accommodation is the principal supply.
Mixed supply: Section 2(74)
A mixed supply is two or more individual supplies made together for a single price where the bundle is not a composite supply. The items are not naturally bundled and could be sold separately.
Under Section 8(b), a mixed supply is taxed at the rate of the item that carries the highest rate. A Diwali gift box of sweets, chocolates, dry fruits, a cold drink and a decorative lamp sold for one price is a mixed supply, because each item can be sold on its own and nobody needs them together. The whole box is taxed at the highest rate among them, for example the 40% rate if an aerated sugary drink is inside.
Composite vs mixed at a glance
Composite supply is naturally bundled, has one principal element, its items are usually not sold separately, and it takes the rate of the principal supply (a laptop with a carry bag, a hotel room with breakfast). Mixed supply is bundled by the seller's choice, has no principal element, its items can be sold separately, and it takes the highest rate in the bundle (a gift hamper, or shampoo and toothpaste sold as a combo).
Exam tip: the quick test
Ask: would a normal buyer expect these items to come together? If yes, it is composite. If they are put together only to sell at one price, it is mixed.
BBA 313 exam corner: 30 solved two-to-five-mark answers, 35 ten-to-fifteen-mark questions and 40 MCQs by unit
| Unit | Short answers, 2–5 marks (solved) | Long answers, 10–15 marks | MCQs | Examples, problems, cases |
|---|---|---|---|---|
| 1 | 7 | 8 | 10 | 4 · 0 · 1 |
| 2 | 8 | 10 | 10 | 6 · 3 · 2 |
| 3 | 8 | 9 | 10 | 3 · 0 · 1 |
| 4 | 7 | 8 | 10 | 1 · 6 · 5 |
| Total | 30 | 35 | 40 | 14 · 9 · 9 |
BBA 313 question bank in the notes, unit by unit
- Unit
- 1
- Short answers, 2–5 marks (solved)
- 7
- Long answers, 10–15 marks
- 8
- MCQs
- 10
- Examples, problems, cases
- 4 · 0 · 1
- Unit
- 2
- Short answers, 2–5 marks (solved)
- 8
- Long answers, 10–15 marks
- 10
- MCQs
- 10
- Examples, problems, cases
- 6 · 3 · 2
- Unit
- 3
- Short answers, 2–5 marks (solved)
- 8
- Long answers, 10–15 marks
- 9
- MCQs
- 10
- Examples, problems, cases
- 3 · 0 · 1
- Unit
- 4
- Short answers, 2–5 marks (solved)
- 7
- Long answers, 10–15 marks
- 8
- MCQs
- 10
- Examples, problems, cases
- 1 · 6 · 5
- Unit
- Total
- Short answers, 2–5 marks (solved)
- 30
- Long answers, 10–15 marks
- 35
- MCQs
- 40
- Examples, problems, cases
- 14 · 9 · 9
Exam-style questions, one per unit:
- Unit 1: What is the voting pattern of the GST Council? 75% of weighted votes of members present and voting; Centre one-third, States two-thirds.
- Unit 2: Give four examples of blocked credits. Personal-use cars, food and beverages, club membership, free samples (Section 17(5)).
- Unit 3: How long is an e-way bill valid for 450 km of normal cargo? One day per 200 km or part: 3 days.
- Unit 4: Is a supply to an SEZ intra-State or inter-State? Always inter-State (Section 7(5)(b), IGST Act) and zero-rated.
The BBA 313 notes solve 30 short-answer questions and 40 MCQs across 4 units, set 35 long-answer questions, and work through 14 examples, 9 practical problems and 9 case studies.
More practice sits in the BBA 313 important questions.
Who writes and checks the BBA 313 GST notes?
- Sheetal Kirola, author and subject reviewer · Academic Head, Unnati Educations · M.Ed. · 7 years of experience · Profile
Sheetal Kirola wrote these BBA 313 Goods & Services Tax IPU notes and checked each unit against the revised BBA scheme. The 2026-27 edition carries GST 2.0 rates (from 22 September 2025), Section 74A demands and the Finance Act 2025 changes.
This page was updated on 14 October 2026 under our editorial policy. The same team prepares GGSIPU important questions for every course.
Do the BBA 313 notes cover the full GGSIPU syllabus?
Yes. Every topic in the four official BBA 313 units has its own section in the notes; none is missing.
| Official unit | Official topics | Where in the notes | Status |
|---|---|---|---|
| I: GST in India | Constitutional provisions; overview and need; supply, composite and mixed supplies; services; levy and charge; rationale; GST Council; GSTN; registration; payment of tax; ITC (basic); role of CBIC | Sec. 2-11, pp. 5-21 | Covered |
| II: Assessment of Tax | Tax invoice; credit and debit notes; accounts and records; ITC; place and time of supply; valuation; exemptions; job work; reverse charge; transitional provisions | Sec. 2-12, pp. 26-43 | Covered |
| III: Returns and Provisions | Returns, types and formats; filing steps and due dates; TCS and TDS; demands and recovery; inspection, search, seizure and arrest; advance ruling; appeals and revision; refunds; audit; e-way billing | Sec. 2-11, pp. 48-62 | Covered |
| IV: Other Procedures under GST | Audit; offences and penalties; refunds; prosecution; neither supply of goods nor services; GST practitioners; GST in SEZs; recent amendments; case studies and practical problems | Sec. 2-11, pp. 67-80 | Covered |
BBA 313 official units mapped to the notes
- Official unit
- I: GST in India
- Official topics
- Constitutional provisions; overview and need; supply, composite and mixed supplies; services; levy and charge; rationale; GST Council; GSTN; registration; payment of tax; ITC (basic); role of CBIC
- Where in the notes
- Sec. 2-11, pp. 5-21
- Status
- Covered
- Official unit
- II: Assessment of Tax
- Official topics
- Tax invoice; credit and debit notes; accounts and records; ITC; place and time of supply; valuation; exemptions; job work; reverse charge; transitional provisions
- Where in the notes
- Sec. 2-12, pp. 26-43
- Status
- Covered
- Official unit
- III: Returns and Provisions
- Official topics
- Returns, types and formats; filing steps and due dates; TCS and TDS; demands and recovery; inspection, search, seizure and arrest; advance ruling; appeals and revision; refunds; audit; e-way billing
- Where in the notes
- Sec. 2-11, pp. 48-62
- Status
- Covered
- Official unit
- IV: Other Procedures under GST
- Official topics
- Audit; offences and penalties; refunds; prosecution; neither supply of goods nor services; GST practitioners; GST in SEZs; recent amendments; case studies and practical problems
- Where in the notes
- Sec. 2-11, pp. 67-80
- Status
- Covered
Official source: BBA Scheme & Syllabus (NEP based, revised) w.e.f. 2024-25, pages 114-115.
The syllabus lists audit and refunds in both Unit III and Unit IV. The notes give the procedure in Unit 3 (pages 58-60) and the compliance view in Unit 4 (pages 67 and 70). Every course in GGSIPU notes is mapped to its official PDF the same way.
How to write BBA 313 answers: section-cited theory, ITC set-off and valuation numericals, and HOTS case answers
GST answers score better when each point carries its section, rule or form number, which the notes print in every heading. Their exam tips flag where marks are lost:
- Write "101st Amendment Act, 2016", not "122nd Amendment", which was the Bill number (page 6).
- In set-off answers, use IGST credit first; CGST credit never pays SGST, and SGST never pays CGST (page 19).
- For a rate change, if two of supply, invoice and payment fall after the change, the new rate applies (page 37).
Worked example (page 37): list price ₹50,000, 10% trade discount on the invoice, packing ₹1,000, freight ₹2,000, municipal tax ₹500, late-payment interest ₹300, Central Government subsidy ₹1,500, GST 18%. Value = 50,000 − 5,000 + 1,000 + 2,000 + 500 + 300 = ₹48,800; the subsidy is not added under Section 15(2). GST = ₹8,784.
For HOTS cases, answer each question with the section that decides it. Practise this format on GGSIPU BBA important questions.
BBA 313 and the GGSIPU BBA Sem 5 papers it connects to
BBA 313 has no paired lab. The full paper list is on the GGSIPU BBA syllabus page.
Students using these GGSIPU BBA Sem 5 Goods & Services Tax notes sit them with BBA 301 Financial Management, the core paper, and BBA 311 FinTech, the other Finance elective. Unit 3 on e-invoices and GSTN returns sits close to FinTech's digital payments unit.
Unit 1 opens with a direct vs indirect tax table that links back to BBA 212 Income Tax Law & Practice from Semester 4.
BBA 313 GST notes FAQs
How do I get the full BBA 313 notes?
Message Unnati Educations on WhatsApp at 9899436384 using the Get Full Notes button. The full BBA 313 notes come only as a printed book and are not available as a PDF. Delivery takes a maximum of 5-7 days; the rest depends on your location. Price and payment details are shared on WhatsApp after you message the desk.
Do the BBA 313 notes use the new GST 2.0 rates?
Yes. The notes use the GST 2.0 structure in force from 22 September 2025 after the 56th GST Council meeting: two main slabs of 5% and 18%, plus a 40% rate for sin and luxury goods. Unit 4 adds a table of amendments from 2024 to 2026. Still check the latest CBIC notifications and circulars before your exam.
What is the passing mark for BBA 313?
BBA 313 is marked out of 100: 40 internal marks and 60 end-term marks, as the BBA scheme of examination states. The BBA PDF does not print a pass percentage, so this page does not give one. Minimum marks and re-appear rules come from the university's Ordinance 11; confirm them on ipu.ac.in or with your institute.
Which BBA 313 unit has the most numericals?
Unit 4, with six solved practical problems on pages 79-80: net GST payable, interest and late fee, Section 74A penalty, Section 129 detention, nature of transactions and a composition-scheme decision. Unit 2 comes next, with six worked examples, including Rule 42 reversal and valuation, plus three practical problems in its Exam Corner on page 45.
Is BBA 313 a compulsory paper in BBA Semester 5?
No. BBA 313 is a Finance specialisation elective, taken as a Major or a Minor elective depending on the specialisation scheme you choose; BBA 311 FinTech is the other Finance option. The scheme says electives run only at the discretion of the college or university, so check with your college which electives it offers this session.
Do the BBA 313 notes suit students admitted before 2024-25?
The notes follow the revised NEP-based BBA scheme from the 2024-25 session, where Goods & Services Tax is BBA 313 in Semester 5. If you joined before the 2024-25 session, your scheme may use a different code, semester or unit list, so compare it with your own syllabus on ipu.ac.in before ordering the printed book.
Get the full BBA 313 Goods & Services Tax Notes on WhatsApp
| Unit | Pages | Sections |
|---|---|---|
| 1: GST in India | 4-24 | 11 |
| 2: Assessment of Tax | 25-46 | 12 |
| 3: Returns and Provisions | 47-65 | 11 |
| 4: Other Procedures under GST | 66-84 | 11 |
Pages per unit in the full BBA 313 notes (84 pages with cover and index)
- Unit
- 1: GST in India
- Pages
- 4-24
- Sections
- 11
- Unit
- 2: Assessment of Tax
- Pages
- 25-46
- Sections
- 12
- Unit
- 3: Returns and Provisions
- Pages
- 47-65
- Sections
- 11
- Unit
- 4: Other Procedures under GST
- Pages
- 66-84
- Sections
- 11
The Goods & Services Tax notes in English come only as a printed book, not as a PDF. Order on WhatsApp; delivery takes a maximum of 5-7 days, and the rest depends on your location.
Order the full BBA 313 notes on WhatsApp (4 units, 84 pages)
Unnati Educations is an independent education provider based in Vikaspuri, Delhi. We are not affiliated with, authorised by, or endorsed by Guru Gobind Singh Indraprastha University (GGSIPU). 'GGSIPU' and 'IPU' are used only to describe the syllabus our notes follow. For official information, visit ipu.ac.in.
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