Official ICAI · January 2025 · Indirect Tax Laws

ICAI CA Final (Group 2) — Indirect Tax Laws January 2025 Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Indirect Tax Laws (January 2025) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 5 100 marks 3 hours January 2025

Official ICAI downloads

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ICAI Suggested Answer

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Examiner Comments

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Question Paper

The full January 2025 question paper as set by ICAI.

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Syllabus — Indirect Tax Laws

Chapters covered in this paper, per ICAI's New Scheme of Education and Training.

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

Other sessions of Indirect Tax Laws

Same paper, different exam sessions — useful for spotting recurring question patterns.

January 2026
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September 2025
Indirect Tax Laws
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May 2025
Indirect Tax Laws
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November 2024
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