Paper 5 · 100 marks · 3 hours

CA Final Indirect Tax Laws

The full ICAI syllabus for Indirect Tax Laws, every past paper with official Suggested Answers, and free AI-graded practice so you know exactly where you stand before exam day.

ICAI Study Material

Syllabus — Indirect Tax Laws

All 32 chapters, per ICAI's New Scheme of Education and Training.

1 Supply under GST
2 Charge of GST
3 Place of Supply
4 Exemptions from GST
5 Time of Supply
6 Value of Supply
7 Input Tax Credit
8 Registration
9 Tax Invoice, Credit and Debit Notes; E-way Bill
10 Accounts and Records
11 Payment of Tax
12 Electronic Commerce Transactions under GST
13 Returns
14 Import and Export Under GST
15 Refunds
16 Job Work
17 Assessment and Audit
18 Inspection, Search, Seizure and Arrest
19 Demands and Recovery
20 Liability to Pay in Certain Cases
21 Offences and Penalties and Ethical Aspects under GST
22 Appeals and Revision
23 Advance Ruling
24 Miscellaneous Provisions
25 Levy of and Exemptions from Customs Duty
26 Types of Duty
27 Classification of Imported and Export Goods
28 Valuation under the Customs Act, 1962
29 Importation and Exportation
30 Duty Drawback
31 Refund
32 Foreign Trade Policy

How to study Indirect Tax Laws

Where the marks tend to concentrate

ICAI structures this paper itself around an 80:20 split — roughly 80 marks on GST and 20 marks on Customs — so GST dominates preparation time by design, not just by pattern.
Within GST, Input Tax Credit, Levy & Collection (including reverse charge), and Returns/Assessment procedures are consistently the heaviest-tested topics.
Within Customs, valuation and the duty exemption/drawback provisions are the recurring core.

Common mistakes to avoid

Treating Customs as an afterthought given its smaller 20-mark share — it's still concentrated enough that skipping it risks a disproportionate hit if those questions appear.
Not keeping up with GST's frequent notification/circular-driven changes, which this subject is especially prone to compared to other Final papers.
Weak procedural knowledge (return filing timelines, registration thresholds) that costs easy marks despite being straightforward to memorise.

How ICAI marks this paper

Indirect Tax Laws is a subjective, computation- and provision-application paper, following ICAI's stated 80:20 GST-Customs split. As with the other practical Final papers, marks are awarded for correct treatment, working, and final figure in stages — so showing the applicable section/rule and method earns credit independent of the final answer. There is no negative marking.

Weightage patterns are aggregated from past ICAI papers, not an official ICAI table — treat as directional guidance.