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

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

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

1. Mr. Vinay Pratap of Bhilwara (Rajasthan) is a registered person under GST and is filing monthly returns. His turnover for the current preceding year…
2. Spectrum Ltd., a registered supplier located in the State of Madhya Pradesh, is engaged in supply of taxable goods. It has been regularly complying…
3. Nirvana Technologies Ltd., Coimbatore, Tamil Nadu, (hereinafter referred as Nirvana) exclusively manufactures and sells product ‘Z’ which is exempt…
4. Which of the following statements is correct with regard to GST liability on sitting fees and salary paid to directors?
5. Marsh Industry, India, has imported an ‘Article Bethell' in large quantities from Malaysia, a developing country, to meet the increased domestic…
6. Mr. Babu Ram is engaged in the wholesale business of dry fruits. He imported 5,150 kg of almonds from California. Post importation, he did not clear…
7. UrbanLedger Ltd., a registered supplier under GST in the State of Tamil Nadu, is engaged in providing various kinds of supplies of goods and…
8. Sterling Professionals, a proprietary firm registered under GST, is engaged in providing various services under one roof. The firm provides the…
9. A non-resident Indian from USA donated food processing machinery to Bholenath Charitable Trust (BCT). BCT, however, paid commission to local agent…
10. Surya Electronics Limited is engaged in manufacture of taxable electronic goods. Its two manufacturing units are located in Mumbai and Nagpur and…
11. Decide with reason whether following independent transactions amount to supply or not as per the provisions of the GST law: (i) Vibhu has lent…
12. John Biden, aged 32, is a tourist of US origin. He has come to India on a travel visa and carries with him the following articles as part of…
13. M/s GPT, registered in the State of Maharashtra under GST, made the following supplies during the last week of October. Considering the below…
14. With the help of the following information in the case of M/s Jayant Enterprises, Jaipur (Rajasthan) for the financial year, determine the aggregate…
15. M/s. Shrine Premium Stiches imported 10 automated looms from Germany for a price of US $ 70,000. The price was settled and machines were shipped on…
16. Mr. Rohit intends to start a new manufacturing business in Jaipur. However, he is not able to determine the classification of the goods proposed to…
17. Mr. Rishabh had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority where the issue involved relates to place…
18. Enumerate the circumstances under which goods are considered to have been removed improperly from a warehouse under the Customs Act.
19. State the various modes of service of a notice, decision, order, summons, or any other communication under the CGST Act, on the taxable person or…
20. What happens to the GST liability when the estate of a taxable person is under the control of Court of Wards?
21. Who can order for carrying out ‘inspection' and under what circumstances?
22. Discuss the privileges granted under FTP to Status Holders.
23. Shekhawat Limited [hereinafter referred to as 'company'], registered in Delhi, has operations in multiple States across India. The company has taken…
24. Ranger India Limited is a 100% subsidiary of Ranger LLC, Japan, registered under GST in the State of Gujarat. Ranger Inc., Singapore, is another…
25. Ashwani is a registered supplier of goods and services under GST in the State of Karnataka. During the month of April, Ashwani provided the…
26. Rahul Mehta imported goods from Germany and the same were provisionally assessed under section 18 of the Customs Act, 1962. The provisional…
27. ABC Ltd. sent certain goods abroad for repairs, in a country other than Bhutan. ABC Ltd. has been advised by their consultants that they will have…
28. Motion Wave Pvt. Ltd. (herein referred as MWPL) is engaged in supplying hospitality and advertising service. It has its Head Office registered in…
29. Vinayak Enterprises is a retail supplier of both taxable and exempted goods, registered under GST in the State of Rajasthan. Vinayak Enterprises has…
30. Orion Fuel Palanpur (Gujarat) has entered into a contract with PrimeAxis Refinery, Abu Road (Rajasthan) on 1 st July to supply 10 valves on FOR…
31. Explain in brief whether the below mentioned independent cases of supply of services provided are exempt or taxable under GST law, providing very…
32. Mr. Mitchell imported second-hand goods from a UK supplier by air, which was contracted on CIF basis. However, there were changes in prices in the…
33. KMP Pvt. Ltd., New Delhi, provides support services to foreign customers in relation to procuring goods from India. The company identifies the…
34. Mr. Goenka, director of Flamingo Ltd., provides personal guarantee on 31 st October to a nationalized bank for sanctioning the cash credit facility…
35. KS Ltd. imported Super Kerosene Oil (SKO) and stored it in a warehouse. An ex-bond bill of entry for home consumption was filed and duty was paid as…
36. LMN 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 filing…
37. Mintu Engineering Works, a registered supplier in Haryana, is engaged in supply of taxable goods within the State. Given below are the details of…
38. Gregory Peg of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following: Particulars Value…
39. In an order dated 20 th August issued to Rubiconn Services Ltd., the Joint Commissioner of CGST has confirmed IGST demand of 280 crore. The company…
40. Examine the implications as regards the bailability and quantum of punishment on prosecution, in respect of the following cases pertaining to the…
41. Determine the total duties payable under Customs Act if Mr. Malya imported rubber from Malaysia at landed price (exclusive of duties) of 25 lakh. It…
42. Discuss briefly the relevant provisions of the CGST Act, 2017 regarding questions for which advance ruling can be sought.
43. Elaborate the functions of Anti-profiteering Authority under GST laws? Discuss the relevant provisions.
44. Which officers under section 72 of the CGST Act, 2017 are empowered and are required to assist proper officers in the implementation of the CGST Act?
45. State salient aspects of Advance Authorisation for annual requirements to exporters.