CA Final Indirect Tax Laws Chapter-wise Weightage
Compare chapter-wise marks for CA Final Indirect Tax Laws across 6 indexed past exam papers. See observed averages, ranges and exam sessions.
125 indexed questions. Snapshot updated 2026-10-13.
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Indirect Tax Laws marks by chapter
| Chapter / topic | Average marks | Observed range | Papers appearing |
|---|---|---|---|
| Input Tax Credit | 31.08 | 19.00 to 42.00 | 6 / 6 |
| Place of Supply | 9.5 | 5.00 to 16.00 | 6 / 6 |
| Customs: Importation and Exportation of Goods | 7.67 | 4.00 to 12.00 | 6 / 6 |
| Appeals and Revision | 7.17 | 5.00 to 11.00 | 6 / 6 |
| Value of Supply | 6.17 | 0.00 to 15.00 | 4 / 6 |
| Offences and Penalties and Ethical Aspects under GST | 5.17 | 4.00 to 7.00 | 6 / 6 |
| Exemptions from GST | 4.5 | 0.00 to 10.00 | 4 / 6 |
| Foreign Trade Policy | 4.5 | 0.00 to 9.00 | 5 / 6 |
| Payment of Tax | 3.33 | 0.00 to 5.00 | 4 / 6 |
| Demands and Recovery | 2.83 | 0.00 to 6.00 | 3 / 6 |
| Assessment and Audit | 2.67 | 0.00 to 8.00 | 3 / 6 |
| Job Work | 2.5 | 0.00 to 5.00 | 3 / 6 |
| Refunds | 2.5 | 0.00 to 5.00 | 3 / 6 |
| Time of Supply | 2.5 | 0.00 to 5.00 | 3 / 6 |
| Customs: Refund | 2.33 | 0.00 to 8.00 | 3 / 6 |
| 1962 | 2 | 2.00 to 2.00 | 6 / 6 |
| Advance Ruling | 2 | 0.00 to 6.00 | 2 / 6 |
| Customs: Valuation under the Customs Act | 2 | 2.00 to 2.00 | 6 / 6 |
| Customs: Warehousing | 2 | 0.00 to 4.00 | 3 / 6 |
| Registration | 1.83 | 0.00 to 5.00 | 3 / 6 |
| Supply Under GST | 1.67 | 0.00 to 5.00 | 2 / 6 |
| Charge of GST | 1.25 | 0.00 to 5.00 | 2 / 6 |
| Accounts and Records; E-way Bill | 0.83 | 0.00 to 5.00 | 1 / 6 |
| Customs: Valuation under the Customs Act, 1962 | 0.83 | 0.00 to 3.00 | 2 / 6 |
| Import and Export under GST | 0.83 | 0.00 to 5.00 | 1 / 6 |
| Returns | 0.83 | 0.00 to 5.00 | 1 / 6 |
| Customs: Classification of Imported and Export Goods | 0.67 | 0.00 to 4.00 | 1 / 6 |
| Inspection, Search, Seizure and Arrest | 0.67 | 0.00 to 4.00 | 1 / 6 |
| Customs: Types of Duty | 0.5 | 0.00 to 2.00 | 2 / 6 |
| Inspection | 0.43 | 0.00 to 1.30 | 2 / 6 |
| Search | 0.43 | 0.00 to 1.30 | 2 / 6 |
| Seizure and Arrest | 0.43 | 0.00 to 1.30 | 2 / 6 |
| Miscellaneous Provisions | 0.33 | 0.00 to 2.00 | 1 / 6 |
Covered exam sessions and methodology
- May 2026 (PYQS), 120 indexed marks
- January 2026 (PYQS), 114 indexed marks
- September 2025 (PYQS), 118 indexed marks
- May 2025 (PYQS), 130 indexed marks
- November 2024 (PYQS), 114 indexed marks
- May 2024 (PYQS), 88 indexed marks
Average marks include every covered paper, including zero when a chapter did not appear. The range includes those zero values. Marks shared across several tagged topics can be fractional. Topic mapping and paper coverage affect these observations.
These are historical observations from CAprep’s indexed question bank, not fixed ICAI chapter allocations or a prediction of the next paper. Prepare the full applicable syllabus.
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