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

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

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

1. BCM Ltd., a public limited company (‘Company'), registered in Uttar Pradesh, is engaged in manufacturing of Product A, Product B and Product C.…
2. Vaibhav Auto Components Ltd. ("the Company") is engaged in the manufacture of automobile components as well as repairing service. It also provides…
3. Data Limited commenced business of trading of taxable goods in the State of Assam on 1st April. Aggregate turnover of the company crossed ₹ 20 lakh…
4. Earthovia Ltd., a registered entity under GST in the State of Maharashtra, is engaged in making various supplies. It provides the following…
5. Mr. Dev is registered as a regular tax-payer under GST in Mumbai, Maharashtra since July 2017. His turnover for the previous year was ₹ 2 crore. He…
6. Milly Ltd. imported a machinery from USA. The machine reaches Delhi Airport first and then from there, it is transshipped to Dehradun. From the…
7. Determine the 'place of supply' along with justification for the following independent cases: I. Crystal Clear Water Ltd. (CCWL) is a manufacturer…
8. Mr. Sharma, director of VEE Ltd., provides personal guarantee on 31st October to a nationalized bank for sanctioning the cash credit facility of ₹…
9. Rock & Rock 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.…
10. Bindusara commences the business of supplying taxable goods locally within the State of Rajasthan in April. He is not yet registered under GST. As…
11. M/s Cute and Co., a registered person under GST, filed an appeal with respect to denial of Input Tax Credit (ITC) pertaining to the financial year…
12. Mr. Sujoy, an Indian entrepreneur, went to London to explore new business opportunities on 01.04.2025. His wife also joined him in London after…
13. Sattva & Associates is a supplier of taxable goods. It has entered into a contract to supply a consignment of certain taxable goods. However, since…
14. M/s True and Co. (Firm) filed its GST return for the month of January 2026 and in the said return, tax was short paid inadvertently due to a mistake…
15. Section 26A of the Customs Act, 1962 provides that the import duty paid on clearance of imported goods for home consumption capable of being easily…
16. 'Generally, appellants are not allowed to produce any additional evidence at the appeal stage.' Examine this statement with reference to rule 112 of…
17. Write short note on the 'Assessment of Non-filer of returns' under section 62 of the CGST Act, 2017. OR Under what circumstances, special audit…
18. With reference to customs law, state the mandatory documents required for (any two for each): (i) Export of goods (ii) Import of goods
19. Meridian Furnishings Pvt. Ltd. (MFPL) is a manufacturer of premium wooden furniture, registered under GST in Jaipur, Rajasthan. It also provides…
20. Solstice Apparels Pvt. Ltd. is a garment manufacturer with its Head Office in Chennai, Tamil Nadu, a manufacturing unit in Tirupur, Tamil Nadu, and…
21. Vidhyut Corporation Ltd. is a Public Sector Undertaking (PSU) engaged in the business of generation of electricity from conventional &…
22. Dev Enterprises is the supplier of water coolers. Dev Enterprises supplied water coolers to an unrelated party, Vimal Traders for consideration of…
23. Multiple Choice Questions (Standalone)
24. Arvind Cables & Components Pvt. Ltd. makes electrical switchgear components at its factory in Pune, Maharashtra, which is registered under the…
25. Ms. Ira Menon is a regular taxpayer under GST in Kochi, Kerala, registered since 2018. Her turnover for the previous year was ₹1.5 crore. She gives…
26. Foreign Trade International Ltd. has imported one machine from England. It has given the following particulars: Sr. No. Particulars Amount (i) Price…
27. Determine the 'place of supply' along with justification for the following independent cases: I. Aquarius Lifts Ltd. (ALL), registered under GST in…
28. Kothari Ltd., Mumbai, holds 51% of shares of Wilson Inc., a USA based company. Wilson Inc. provides business auxiliary services to Kothari Ltd. From…
29. Vedant Traders imported a consignment of industrial adhesives valued at ₹8,00,000 under a Bill of Entry presented to the proper officer on 12th…
30. Jai, a registered supplier, runs a general store in Ludhiana, Punjab. Some of the goods sold by him are exempt whereas some are taxable. You are…
31. Beauty Cosmetics Ltd. has multiple wholesale outlets of cosmetic products in Mumbai, Maharashtra. It receives an order for cosmetics worth ₹1,20,000…
32. Mrs. X, an Indian resident (36 years old) who was on a visit to China, returned after 6 months. She was carrying with her the following items: (i)…
33. Mr. Dinesh, an unregistered person is selling its products through Buykart, a registered e-commerce operator. On the basis of inspection by the GST…
34. M/s Truthful Limited was issued show cause notice under section 74A of the CGST Act, 2017 by the Adjudicating Authority for the issue involving time…
35. What is the procedure of disposal of goods imported from place outside India mentioned under section 48 of the Customs Act 1962 which are not…
36. Under what circumstances, the Revisional Authority (RA) cannot exercise the powers of revision under section 108 of the CGST Act, 2017. Is there any…
37. What is search warrant? Who is the competent authority to issue Search Warrant under the CGST Act, 2017? What details should be contained in a…
38. Under Foreign Trade Policy (FTP), what does the National Trade Facilitation Action Plan aim to achieve? Enumerate the trade facilitation measures…