Official ICAI · Paper 5 · 11 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: May 2026.

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

What Indirect Tax Laws covers

The 32 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

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

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