Official ICAI · May 2023 (Old Scheme Paper 8) · Indirect Tax Laws

ICAI CA Final (Group 2) — Indirect Tax Laws May 2023 (Old Scheme Paper 8) Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Indirect Tax Laws (May 2023 (Old Scheme Paper 8)) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 5 100 marks 3 hours May 2023 (Old Scheme Paper 8)

Official ICAI downloads

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ICAI Suggested Answer

The full answer booklet as published by ICAI's Board of Studies for May 2023 (Old Scheme Paper 8).

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Examiner Comments

Not published by ICAI for this session.

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Question Paper

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Syllabus — Indirect Tax Laws

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

  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

Other sessions of Indirect Tax Laws

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

May 2026
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January 2026
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September 2025
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May 2025
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Other May 2023 (Old Scheme Paper 8) papers

Papers from the same exam session, other subjects.

Inter G2
Financial Management & Strategic Management
May 2023 (Old Scheme Paper 8)
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