Official ICAI · Paper 5 · 6 sessions

ICAI CA Final (Group 2) — Indirect Tax Laws Past Papers & Suggested Answers

Every published exam session for Indirect Tax Laws, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: January 2026.

Paper 5 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

Indirect Tax Laws subject guide

Every Indirect Tax Laws exam session

5 of 6 have an official Suggested Answer

ICAI has not published a Suggested Answer for this sitting yet.

Question Paper

November 2024

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Suggested Answer PDF Examiner Comments

May 2024

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Suggested Answer PDF Examiner Comments

What Indirect Tax Laws covers

The 34 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

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

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