CA Final Indirect Tax Laws MTP January 2026: Question Paper and Solutions

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

41 indexed questions. Open a question to read its full statement and available answer.

1. Mr. Dhinal Patel is registered under GST regular scheme in Delhi. He is engaged in supply of various goods as well as services across the country…
2. Process Limited commenced business of trading of goods in the State of Assam on 1st April, 2024. Aggregate turnover of the company crossed 20 lakh…
3. M/s Ocean & Waves Private Limited imported a consignment of goods from France through sea. The value of said consignment was 800 lakh and total…
4. Lakshay imported a machine from China at 100 lakh in May, 2024 on payment of all duties of customs. The said machine was exported (sent back) to the…
5. M/s Hope & Win Medicare Clinic is a multispecialty hospital located at Chennai, Tamil Nadu. It has provided the following services to one of its…
6. Shantunu Ltd., a registered supplier under GST in the State of Kerala, is engaged in providing a bouquet of goods and services (other than renting…
7. Determine the place of supply for the following independent cases: (i) SRT Events, an event management company at Kolkata, organises two award…
8. Mr. Marsh imported certain goods from a related person Mr. Rehan of US and transaction value has been rejected. Rules 4 and 5 of the Customs…
9. Vishesh Pvt. Ltd. of Chennai, Tamil Nadu, exclusively manufactures and sells product 'O2C' which is exempt from GST vide notifications with certain…
10. Kanhaiya Lal checked-in at the 'Royal Tourist Lodge' in Madurai on 15th March. The room rent for the same was 900 per day for a single room. She…
11. After visiting USA for a month, Mrs. and Mr. Chauhan (Indian residents aged 40 and 45 years respectively) brought to India a laptop computer valued…
12. Raizada Operators Limited (ROL) is registered under GST in the State of Karnataka as an Electronic Commerce Operator (ECO). It owns and operates a…
13. Elegant Cosmetics Ltd. has multiple wholesale outlets of cosmetic products in Mumbai, Maharashtra. It receives an order for cosmetics worth -…
14. Mr. Jatin, an importer, had made provisional payment of customs duty of 2,00,000 under section 18 of the Customs Act, 1962 on 17th July, 2024, along…
15. Shubham intends to start selling certain goods in Delhi. However, he is not able to determine (i) the classification of the goods proposed to be…
16. Prachi & Co. self-assessed its CGST liability as 90,000 for the month of April, but failed to make the payment. Subsequently, the Department…
17. RSM Ltd. has imported inputs without payment of duty under Advance Authorization. The CIF value of such inputs is 10,00,000. The inputs are…
18. Briefly explain whether an appeal could be filed before the Appellate Authority against order of Authority for Advance Ruling (AAR), with reference…
19. Section 158(1) of the CGST Act, 2017 lays down that the information obtained by a public servant from the record of any proceeding under the CGST…
20. Who can order for search and seizure under the provisions of the CGST Act, 2017? What is the purpose of including General Rules of Interpretation of…
21. M/s Bhola & Associates, dealing in sale/ purchase of used or second-hand cars, is registered under GST. During the current financial year, it…
22. John & John India Ltd. imported a consignment from U.S.A (by sea). The value of consignment was - 7,50,000 and total duty payable was - 1,50,000.…
23. Saksham Sales Ltd. had imported goods after paying the customs duty of 25,00,000 at the time of import. These goods were used and later re-exported…
24. Dinesh Shinde is a registered supplier of goods and services under GST in the State of Karnataka. He provided the following details of outward…
25. 'Shree Ram Travels Private Ltd.' (SRTPL) is established on 3rd April in the city of Bangalore (Karnataka) and the primary objective of the company…
26. Keshavrao is a mining contractor. He has crossed the threshold limit for registration in the preceding financial year and is now duly registered…
27. Mr. Arpit is a registered supplier in Ahmedabad (Gujarat) under GST law. He provides the following information pertaining to various outward…
28. On 25th August, M/s Mehta & Mehta, a registered supplier of taxable goods located in Bengaluru (Karnataka), purchased one machine for 12,39,000…
29. Product 'PKY' was imported by Mr. Surya by air. The details of the import transaction are as follows: Particulars US $ Price of 'PKY' at exporter's…
30. KMP Company Ltd., a registered supplier of Bengaluru (Karnataka), is a manufacturer of goods. The company provides the following information…
31. Nal Neer Private Ltd. is engaged in the business of distribution of construction material. As an incentive, Nal Neer Private Ltd. pays an amount of…
32. Mantu Chaudhary has imported goods from Germany and is finally re-assessed u/s 18(2) of the Customs Act, 1962 for two such consignments. Particulars…
33. Examine the taxes to be paid for the month of July on the basis of below information furnished by M/s Silver & Co.: Particulars IGST (₹) CGST (₹)…
34. Manoharan & Sons, a registered person, sends certain category of yarn for processing to the job worker in January. The job worker undertakes the…
35. Richard Wilson of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following: Particulars…
36. Kanha Handloom, a registered supplier located in Madhya Pradesh, has duly filed his monthly GST returns for the financial year 2024–25. During the…
37. Mr. Cummins, an unregistered person under GST, purchases the goods supplied by Mr. Marsh who is a registered person without receiving a tax invoice…
38. State few cases where refundable amount shall be paid to the applicant, instead of being credited to Consumer Welfare Fund under the CGST Act, 2017.
39. Explain the recourse that may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed,…
40. Section 158(1) of the CGST Act, 2017 lays down that the information obtained by a public servant from the record of any proceeding under the CGST…
41. What is the purpose of including General Rules of Interpretation of First Schedule in Customs Tariff? Do they form part of the Tariff Schedule?…