CA Final Indirect Tax Laws MTP May 2025: Question Paper and Solutions

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

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

1. PQR Pvt. Ltd., a company registered under GST in the State of Uttar Pradesh, manufactures products which are used in laboratories. The products are…
2. Himgiri Solutions Private Limited (hereinafter referred to as 'Himgiri Solutions') is engaged in providing multidimensional services to its clients…
3. Bhaskar (P) Ltd., registered under GST in Delhi, is engaged in trading of cement as well as providing services by way of renting of commercial…
4. For determining the CIF price of the imported goods, “Metal PMT” certain additions have to be made to the value of imported goods under rule 10(2)…
5. Determine the total duties payable under the customs law if Mr. Aditya imported rubber from Singapore at landed price (exclusive of duties) of 50…
6. Vedant Shoppe is a retail trader of both taxable and exempted goods, registered under GST in the State of Rajasthan. Vedant Shoppe has furnished the…
7. Malceto Manufacturers Ltd., registered in Mumbai (Maharashtra), is a manufacturer of footwear. It imports a footwear making machine from USA.…
8. 15,000 chalices were imported for charitable distribution in India by Social Welfare Charitable Trust. The Trust did not pay either for the cost of…
9. RMN Company Ltd., a registered supplier of Bengaluru (Karnataka), is a manufacturer of goods. The company provides the following information…
10. Determine the time of supply in the following cases: (i) Bhansali Ltd. sells goods to Chopra Ltd. on 4 th June. The goods are taxable under reverse…
11. M/s Bhalla Imports Ltd. imported certain goods, which were unloaded in the customs area on 1 st October. When order for clearance was passed by…
12. M/s Surajbhan & Co. is registered under GST in the state of Maharashtra. They have made zero-rated supply of goods worth - 84,50,000 without payment…
13. Mr. Narayan has, over three consignments of 200, 400 and 400 units, imported a total of 1000 units of an article "ZEP", which has been valued at…
14. Vishal imported certain goods in May. An ‘into bond' bill of entry was presented on 14 th May and goods were cleared from the port for warehousing.…
15. Examine the implications as regards the bailability and quantum of punishment on prosecution, in respect of the following cases pertaining to the…
16. In an order dated 20 th August issued to QR (P) Ltd., the Joint Commissioner of CGST has confirmed IGST demand of 280 crore. The company is…
17. What are the conditions required to be fulfilled by the importer to make the imported goods eligible for preferential rate of duty prescribed by the…
18. Write a brief note on Summary Assessment in certain special cases as per section 64 of the CGST Act, 2017.
19. Explain the provisions relating to rectification of errors apparent on the face of record under section 161.
20. State the circumstances when the proper officer can authorize 'arrest' of any person under the CGST Act.
21. Discuss the liability of the retiring partner of a firm to pay any tax, interest or penalty, if any, leviable on the firm under CGST/IGST/ SGST Act.
22. Mr. Samrat, proprietor of M/s Corporate-Linc Enterprises, is engaged in trading of office stationery items in its stationery store located at Salt…
23. Mr. Anshul, registered under GST, is a practicing Chartered Accountant who is supplying the service in the field of auditing and assurance. His…
24. Shivam Traders is a partnership firm in Jaipur, Rajasthan. The firm has obtained GST registration at its Head Office (HO) in Jaipur and is a monthly…
25. Axe & Sledge 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.…
26. Paridhi Ltd. sent certain goods abroad for repairs. Paridhi Ltd. has been advised by their consultants that they will have to pay customs duty (i.e.…
27. Rajnath Private Limited is registered under GST in the State of Uttar Pradesh. It is engaged in supplying three products – Product Theta, Product…
28. Travis, a manufacturer of roofing sheets, is having - 1,60,000 as opening balance of ITC for June month. He provides the following information…
29. SOP & Company Ltd. has imported a machine from U.K. From the following particulars furnished by it, arrive at the assessable value for the purpose…
30. Mohan Medical Centre, a Multi-speciality hospital, is a registered supplier in Mumbai. It hires senior doctors and consultants independently,…
31. Mr. Sumit Awasthi, an interior decorator provides professional services to Mr. Manish Pareek in relation to two of his immovable properties.…
32. Vinayak Company imported goods valued at 10,00,000 vide a Bill of Entry presented before the proper officer on 15th December, 2024, on which date…
33. Mahima Ltd. has belatedly filed GST return (under section 39 of the CGST Act, 2017) for the month of January after 60 days from the due date for…
34. With the help of the following information in the case of M/s Avkash Enterprises, Jaipur (Rajasthan) for the financial year, determine the aggregate…
35. Determine the total duties payable under Customs Act if Mr. Raju imported rubber from Malaysia at landed price (exclusive of duties) of 25 lakh. It…
36. Examine the implications as regards the bailability and quantum of punishment on prosecution, in respect of the following cases pertaining to the…
37. In an order dated 20th August issued to UX (P) Ltd., the Joint Commissioner of CGST has confirmed IGST demand of 280 crore. The company is disputing…
38. What are the conditions required to be fulfilled by the importer to make the imported goods eligible for preferential rate of duty prescribed by the…
39. TFT Private Ltd. has been declared insolvent by the order of court and the same company is going under liquidation process. Advise the directors of…
40. Explain the provisions relating to rectification of errors apparent on the face of record under section 161 of the CGST Act, 2017.
41. List the cases, in which transfer of property to be void specified under section 81 of the CGST Act, 2017.
42. Discuss the key similarities and differences between Advance Authorization and DFIA (Duty Free Import Authorization) schemes.