CA Final Indirect Tax Laws MTP May 2024: Question Paper and Solutions

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

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

1. 'Galgotia Travels Ltd.' (GTL) is established on 3rd April in the city of Bangalore (Karnataka) and the primary objective of the company is to…
2. Dhairya Ltd., a supplier registered under GST in Gujarat, is exclusively engaged in manufacturing textile products. It. has opted to pay tax under…
3. Mr. Bindusaar, a practicing Chartered Accountant, based in Hyderabad, is registered under GST in the State of Telangana. He undertook following…
4. Vihaan, a registered person under GST, supplied goods amounting to 1,18,000 (inclusive of GST, taxable @ 18%) to Trihaan, a registered person under…
5. ABC Ltd. has imported certain goods by air. Certain goods were imported by air. The free on board value of goods is 100. The cost of transport,…
6. Priyanka Enterprises imported some goods through vessel from USA in the month of April. The value of goods imported was - 6,50,000. The date of…
7. Suyogya Pvt. Ltd., registered under GST, is engaged in the manufacture of 5-seater luxury cars at its factories located in the States of Rajasthan,…
8. Swash Enterprise Pvt Ltd. is a financial service company having its offices in Kolkata, West Bengal and Mumbai, Maharashtra. The company is…
9. Anthun India Limited is a 100% subsidiary of Anthun LLC, Japan, registered under GST in the State of Gujarat. Anthun Inc., Singapore, is another…
10. Bansilal Private Limited, registered under GST in the State of Maharashtra, is engaged in manufacturing of goods which are used for further…
11. Mr. Noah is registered under GST in the State of Maharashtra. He sells footwear to his customers locally within the same State. He has been…
12. For the purposes of rule 7 (Deductive Value) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, determine the unit…
13. Kapil Ltd. exported certain goods last year. The buyer has sent back those goods since the same were under warranty and required repairs. Which of…
14. Gehna Ltd. of Jodhpur (Rajasthan) is a registered manufacturer of cosmetic products. Gehna Ltd. has furnished following details for a tax period:…
15. Revive Pvt. Ltd. owned by Amit Malik- a famous classical singer - wishes to organise a 'Amit Malik Music Concert' in Gurugram (Haryana). Revive Pvt.…
16. Mr. T imported certain goods from a related person Mr. R of US and transaction value has been rejected. Rules 4 and 5 of the Valuation…
17. Moti Weavers, at Pune, Maharashtra is a registered input service distributor and intends to distribute ITC for the month of March. The following are…
18. MNO Ltd., a publishing and printing house registered in Maharashtra, is engaged in supply of books, letter cards, envelopes, guides and reference…
19. M/s Clear Energy Ltd. is engaged in oil exploration and has imported software containing seismic data. The importer is entitled to exemption from…
20. Mr. Goldy, a Chartered Accountant, being a partner in GST registered firm orders a gaming software for his son Mr. Tony from a company located in…
21. Anuj Pvt. Ltd., a registered manufacturer, sent steel cabinets worth 50 lakh under a delivery challan to M/s Siddhi Tools, a registered job worker,…
22. Mr. Oliver of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following: Particulars Value in…
23. Henry & Co. self-assessed its CGST liability as 90,000 for the month of April, but failed to make the payment. Subsequently the Department initiated…
24. Mr. Raman had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority where the issue involved relates to place of…
25. Enumerate the circumstances under which goods are considered to have been removed improperly from a warehouse under the Customs Act, 1962.
26. Briefly explain whether an appeal could be filed before the Appellate Authority against order of Authority for Advance Ruling (AAR), with reference…
27. Elaborate the functions of Anti-profiteering Authority under GST laws? Discuss the relevant provisions.
28. State the various modes of service of a notice, decision, order, summons, or any other communication under the CGST Act, 2017 on the taxable person…
29. State salient aspects of Advance authorisation for annual requirements to exporters.