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

1 Part I: Goods and Services Tax (80 marks)
2 Supply under GST
3 Charge of GST
4 Place of Supply
5 Exemptions from GST
6 Time of Supply
7 Value of Supply
8 Input Tax Credit
9 Registration
10 Tax Invoice, Credit and Debit Notes; E-way Bill
11 Accounts and Records
12 Payment of Tax
13 Electronic Commerce Transactions under GST
14 Returns
15 Import and Export Under GST
16 Refunds
17 Job Work
18 Assessment and Audit
19 Inspection, Search, Seizure and Arrest
20 Demands and Recovery
21 Liability to Pay in Certain Cases
22 Offences and Penalties and Ethical Aspects under GST
23 Appeals and Revision
24 Advance Ruling
25 Miscellaneous Provisions
26 Part II: Customs & FTP (20 marks)
27 Levy of and Exemptions from Customs Duty
28 Types of Duty
29 Classification of Imported and Export Goods
30 Valuation under the Customs Act, 1962
31 Importation and Exportation
32 Duty Drawback
33 Refund
34 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.