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

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

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

1. Nirav Ltd. is registered with the jurisdictional GST authorities in the State of Rajasthan and operates in multiple businesses. The principal…
2. Espon Inc. is an entity incorporated in USA and is engaged in provision of various information technology related services directly as well as…
3. M/s Malik Rao & Company is a partnership firm of advocates, registered under GST in Mumbai, Maharashtra. In the month of April, the firm has…
4. Mr. Vikram, a registered person under GST, was the proprietor of M/s Tikhi Meethi Restaurant. He died and left behind his wife and son, on 15th…
5. Parth Ltd. sent certain goods abroad for repairs. Parth Ltd. has been advised by their consultants that they will have to pay customs duty (i.e.…
6. After visiting Australia for a month, Mrs. and Mr. Mehta (Indian residents aged 36 and 35 years respectively) brought to India used personal effects…
7. Jigar Infra Ltd., a registered supplier under GST in the State of Kerala, is engaged in the construction business. He availed legal services…
8. Determine place of supply along with reasons in the following independent cases: (i) Mr. Rana (New Delhi) boards the New Delhi-Kota train at New…
9. A non-resident Indian from USA donated food processing machinery to Balaji Charitable Trust (BCT). BCT, however, paid commission to local agent in…
10. Rainbow Services Limited, registered under GST, is engaged in providing various services to various educational institutions. The company provides…
11. Kinjal checked-in at the 'Laze Tourist Lodge' in Madurai on 15th March, 2024. The room rent for the same was 900 per day for a single room. She…
12. Elite Car Decors imported car music systems and GPS devices from Germany. The importer submits the following issues for your consideration: (i) 10…
13. Decide with reason whether the registration is required under CGST Act, 2017 in the following independent cases: (i) A casual taxable person (CTP)…
14. Swathi Corporation is a Public Sector Undertaking registered in Karnataka. For entertainment events in Bengaluru and at Mumbai, Swathi has given…
15. With reference to the Customs Act, 1962, decide the validity of the following independent cases with proper legal provisions: (i) Smooth Rubber…
16. Discuss the validity of the following independent cases under the provisions of CGST Act, 2017: (i) CGST officer had issued a notice under section…
17. Mr. Pappu is aggrieved by the order of the Revisional Authority (RA) and wants to make an appeal to the First Appellate Authority. While commenting…
18. What are the exceptions provided under sub-section (2) of section 27 of the Customs Act, 1962 in which refund of duty and interest may be paid to…
19. Briefly explain the procedure to be followed by the Authority for Advance Ruling on receipt of the application for Advance Ruling under section 98…
20. 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…
21. State salient aspects of Advance authorisation for annual requirements to exporters.
22. Abhivyakti Pvt Ltd. is engaged in the supply of food products under the brand name “Super Foods”. It has a plant at Howrah, West Bengal. It is a…
23. Bhakti & Sons of Kolkata, a partnership firm registered under GST, deals in supply of electronic goods such as TV, refrigerator, washing machine…
24. Mr. Robert is registered under GST in the State of Maharashtra. He sells shoes to his customers locally within the same State. He has been appointed…
25. Farhan Khan, an Indian resident who was on a visit to Japan, returned after 1 year for contesting in assembly elections of his State. He carried…
26. Determine the total duties payable under the customs law if Mr. Gaurishankar imported rubber from Malaysia at landed price (exclusive of duties) of…
27. MS Ltd. is a company registered under GST. Its turnover in the previous financial year was 2 crores. During the month of October, the company has…
28. Determine place of supply along with reasons in the following cases: (i) Chitranjan, registered in Guwahati, has availed land-line services from…
29. Product 'X' was imported by Mr. Shardul by air. The details of the import transaction are as follows: Particulars US $ Price of 'X' at exporter's…
30. Baruna Associates is the supplier of geysers. Baruna Associates supplied geysers to an unrelated party, Gulab Traders for consideration of 1,47,500…
31. Shanti Niwas Charitable Trust, a trust registered under section 12AB of the Income - tax Act, 1961, provides the following information relating to…
32. Shine & Star 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.…
33. Bali Enterprises, registered in Delhi, is engaged in supply of various goods and services exclusively to Government departments, agencies etc. and…