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CA Final IDT (Indirect Tax Laws) – Everything You Need to Know About It

CA Final idt (indirect tax laws)

Paper 8 of CA Final course, under the new scheme and old scheme, is Indirect Tax Laws(IDT) The fundamental objective is to develop the ability to acquire and apply the various treatment and provision of CA Final IDT (indirect tax) in the actual world.

CA Final IDT (Indirect Tax Laws)

In this article, you will get CA Final IDT (Indirect tax) paper pattern, paper review, mock test papers, revision test papers, syllabus, question papers with suggested answers, study material, mark weightage and preparation tips for an old and new course for 2019 exams.

CA Final IDT Paper Pattern 2019

  • The number of the question asked: 7 out of which six need to be answered in the old course and 6 questions are asked in the new course where only five need to be answered.
  • The time allowed to take the exam is 3 hours
  • Maximum marks 100 marks
  • Each question is assessed through comprehensive knowledge, analytical skill, and reporting efficiency.
  • The paper is assessed through 30:70 assessment pattern where 30 % marks are evaluated through objective type question and the remaining 70 % marks as per present pattern.
  • Objective type questions will be asked through MCQ, which will levy, no negative marking for wrong answers.
  • The answers are evaluated on the updated GST rates and Custom rates.

CA Final Indirect Tax Paper Review

How was Nov 2018 CA Final Paper 5 Indirect Tax Laws paper?

The paper was confusing, theoretical and lengthy for both the scheme. The introduction of GST has shown its presence in questions as they were related to it.

CA Final IDT Syllabus

ICAI has revised the CA Final syllabus under new scheme student can download the syllabus of CA Final Indirect Tax Laws for both new and old Final

New Final Indirect Tax Laws Syllabus Old Final Syllabus Indirect Tax
Download Download

CA Final IDT Study Material/ Notes (New/ Old)

ICAI has revised the syllabus under new scheme student can download the CA Final study material and notes according to the syllabus of CA Final Indirect Tax Laws for both new and old Final scheme. The applicable study material for the paper is

Paper 8: Indirect Tax Laws Part I: Goods and Services Tax Part II: Customs & FTP October 2018 to be read along with Study Guidelines plus Statutory update web hosted on BOS Knowledge Portal.
Part I: Indirect Tax Laws
Part-I Goods and Services Tax
Module 1
Initial Pages
Chapter 1: GST in India – An Introduction
Chapter 2: Taxable Event – Supply
Chapter 3: Charge of GST
Chapter 4: Exemptions from GST
Chapter 5: Place of Supply
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module 2
Initial Pages
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: Payment of Tax
Chapter 13: Returns
Module 3
Initial Pages
Chapter 14– Import And Export Under Gst
Chapter 15–refunds
Chapter 16–job Work
Chapter 17- Assessment And Audit
Chapter 18- Inspection, Search, Seizure And Arrest
Chapter 19- Demands And Recovery
Chapter 20: Liability to Pay Tax in Certain Cases
Chapter 21- Offences And Penalties
Chapter 22- Appeals And Revisions
Chapter 23: Advance Ruling
Chapter 24- Miscellaneous Provisions
Part-II Customs & FTP
Module – 4
Initial Pages
Chapter 1: Levy of and Exemptions from Customs Duty
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation, Exportation and Transportation of Goods
Chapter 6: Warehousing
Chapter 7: Duty Drawback
Chapter 8: Demand and Recovery
Chapter 9: Refund
Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions
Chapter 11: Appeals and Revision
Chapter 12: Settlement Commission
Chapter 13: Advance Ruling
Chapter 14: Miscellaneous Provisions
Chapter 15: Foreign Trade Policy

CA Final Indirect Tax Statutory Updates for Both Scheme

The latest ICAI Statuatory updated can be viewed from the link below :

Statutory Update for May, 2019 examination

CA Final IDT Question Papers with Suggested Answers

ICAI has revised the syllabus under the new scheme. The student can download the CA Final question papers with suggested answers of IDT for the old and new syllabus from here

For New Syllabus

Question Papers Suggested Answers
November, 2018 November 2018
May 2018 May 2018

For Old Syllabus

Question Papers Suggested Answers
November 2018 November 2018
May 2018 May 2018 – Hindi Medium
May 2018
November 2017 November 2017 – Hindi Medium
November 2017
May 2017 May 2017 – Hindi Medium
May 2017
November 2016 November 2016 – Hindi Medium
November 2016
May 2016 May 2016
November 2015 November 2015 – Hindi Medium
November 2015
May 2015
May 2015 – Hindi Medium
May 2015
November 2014 November 2014
May 2014 May 2014
November 2013  
May 2013  
November 2012  
May 2012  
November 2011  
May 2011  
November 2010  
May 2010  

CA Final IDT Mock Test Papers

ICAI has revised the syllabus under the new scheme. Students can download the CA Final Mock Test Papers for Tax Laws for an old and new syllabus  from here

New Syllabus Old Syllabus
Series – I
Series – II

CA Final IDT Revision Test Papers (RTP)

ICAI has revised the syllabus under the new scheme. Students can download the RTP of CA Final Indirect Tax Laws for an old and new syllabus from here. You can download  7years RTP for the old final syllabus.

New Syllabus Old Syllabus
May 2019
May 2019
November 2018 – Hindi Medium
November 2018
November 2018 – Hindi Medium
November 2018
May 2018
May 2018 – Hindi Medium
May 2018
  November 2017 – Hindi Medium
November 2017
November 2017 – Judicial Update
November 2017 – Statutory Update
  May 2017 – Hindi Medium
May 2017
  November 2016-Hindi Medium
November 2016

  May 2016-Hindi Medium
May 2016
  May 2015
  November 2014

Important: The study guidelines have been issued by ICAI to provided updated law and amendment in indirect taxes so that students don’t follow obsolete data.

Study Guidelines for May, 2019 examination

CA Final IDT Marks Weightage for New Course

You can see the breakdown of chapters and modules according to the marks weightage given In exams and plan your study accordingly

Weightage 1. Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017
25%-35% Chapter 1 (ii) Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax; Exemption from tax; Composition levy (iii) Place of supply (iv) Time and Value of supply (v) Input tax credit

20%-30% (vi) Computation of GST liability
10%-30% (vii) Procedures under GST – All procedures including registration, tax invoice, credit and debit notes, electronic waybill, accounts and records, returns, payment of tax including reverse charge, refund, job work (viii) Provisions relating to electronic commerce (ix) Liability to pay in certain cases
10%-25% (xii) Demand and Recovery (xiii) Offences and Penalties (xiv) Advance Ruling (xv) Appeals and Revision
5%-10% (i) Constitutional aspects (x) Administration of GST; Assessment and Audit (xi) Inspection, Search, Seizure and Arrest
Part-II: Customs & FTP (25 Marks)
20%-40%  (ii) Levy of and exemptions from customs duties – All provisions including the application of customs law, taxable event, charge of customs duty, exceptions to the levy of customs duty, exemption from customs duty (iii) Types of customs duties (iv) Classification and valuation of imported and export goods
40%-70% Chapter 2: iii) Basic concepts relating to export promotion schemes provided under FTP
10%-20% Chapter 2 :(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions Chapter 1 (i) Introduction to customs law including Constitutional aspects (iv) Classification and valuation of imported and export goods (v) Officers of Customs; Appointment of customs ports, airports etc. (vi) Import and Export Procedures – All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores (vii) Provisions relating to coastal goods and vessels carrying coastal goods(xiv) Other provisions

CA Final Indirect Tax (IDT) Preparation Tips

  • Divide the study material into three parts GST, Foreign policy and necessary amended and updated material.
  • Whenever come across any new law or provision or any amendment you need to carefully update it with your study material to save you from any confusion in future.
  • Keep yourself updated with the economic news of our country and internationally to understand their impact.

Please see our other article on the different subject of CA final.


Comment below if you want to.know more about CA final Indirect Tax Laws paper.

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