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

How to Prepare for CA Final Indirect Tax Laws

Solving past MTPs, RTPs, and suggested answers from previous examination windows is essential to mastering time management under the time limit applicable to your exam paper. Review step-by-step working notes, legal case precedents, and accounting disclosures with instant 24/7 AI tutor assistance via CApex.

Question directory and available solutions

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

1. Boult Limited, a supplier of water purifiers, is a company registered with the jurisdictional GST authorities at its principal place of business in…
2. Vedant Ltd. (hereinafter referred as “company”) is a conglomerate having diversified businesses including hotels, FMCG (Fast-Moving Consumer Goods),…
3. Nation Public School (NPS) situated in Bilaspur in the State of Chhattisgarh has planned to celebrate its sports day in Bilaspur Stadium located at…
4. Mr. Paramjeet is a trader supplying goods from his firm M/s Rathi Traders. The office of the firm is located in Delhi whereas its godowns are…
5. M/s Rishi Megamart, a store located and registered under GST in Rajasthan, has come out with big discount offers at the time of Diwali on various…
6. Sasha 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 entry…
7. Prem Ltd. exported certain goods last year. The buyer has sent back those goods since the same were under warranty and required repairs. Which of…
8. Ducket Pvt. Ltd. is a registered manufacturer of auto parts in Kolkata, West Bengal. The company has a manufacturing facility registered under…
9. Radiant Ltd., registered in Noida (Uttar Pradesh), is a supplier of machinery used for making bottle caps. The supply of machinery is effected as…
10. Sanskar Nursing Home, a clinical establishment, offers the following services: (i) Rooms provided to the in-patients where the room charges per day…
11. Determine the place of supply for the following independent cases: (i) Jagmagahat Events, an event management company at Kolkata, organises two…
12. Mr. Smiley has a huge residential property located at a prime location in Mumbai, Maharashtra. He has let out the 1st and 2nd floor to Mr. Peace for…
13. Mrs. Hotilal, 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:…
14. M3M Pvt. Ltd., Pune, Maharashtra, provides house-keeping services. The company supplies its services exclusively through an e-commerce website owned…
15. M/s VSM & Co. have availed input tax credit of 42,500 during September under IGST head, instead of availing - 21,250 under CGST & SGST heads. Mr.…
16. Flourish Sales' imports were being provisionally assessed pending a verification that the department was carrying out. Upon completion of the…
17. Rishabh intends to start selling certain goods in Delhi. However, he is not able to determine (i) the classification of the goods proposed to be…
18. Ramkumar Enterprises is entitled for exemption from tax under GST law. However, it collected tax from its buyers worth - 50,000 in the month of…
19. Nikunj imported a sports car from Japan. He paid the applicable customs duty and an order for home consumption was issued. At the time of actual…
20. Briefly discuss the modes of recovery of tax available to the proper officer.
21. Discuss in brief the precautions to be observed while issuing summons under the GST law. OR Under the GST law who can order for carrying out…
22. With reference to section 9A(1A) of the Customs Tariff Act, 1975, mention the ways that constitute circumvention of antidumping duty imposed on an…
23. M/s Santosh Hardwares, a partnership firm registered under GST in the State of Uttar Pradesh, is engaged in the supply of door and window fittings…
24. Thomas & Sons (TS) is a partnership firm, registered under GST, engaged in manufacturing activity in the State of Rajasthan under GST and files…
25. RSM Private Limited, registered under GST in the State of Maharashtra, is engaged in manufacturing of goods which are used for further production in…
26. M/s. Zenith Importers received an assessment order from the Customs Officer on May 15, 2025, for a consignment of imported goods, determining a…
27. M/s Pioneer Electronics, a manufacturer-exporter holding a valid Advance Authorisation, imports inputs duty-free which are physically incorporated…
28. Adwatt Pvt. Ltd. is a manufacturing company registered under GST in the State of Uttar Pradesh. It manufactures two taxable products 'Delta' and…
29. Auralink Electronics Ltd. (hereinafter referred to as AEL) is engaged in manufacturing air purifiers. It is registered in the State of Haryana. It…
30. Determine the customs duty payable under the Customs Tariff Act, 1975 including the safeguard duty of 30% under section 8B of the said Act with the…
31. Mr. Arpit, doing business in the State of Kerala, commenced his business in the month of April and provides the following further information. (i)…
32. Beniwal Ltd., Mumbai, holds 51% of shares of Butler Inc., a USA based company. Butler Inc. provides business auxiliary services to Beniwal Ltd. From…
33. M/s. JPG, a 100% export oriented undertaking (100% E.O.U. in short) imported DG sets and furnace oil duty free for setting up captive power plant…
34. Heeralal & Sons, a prominent supplier operating in Maharashtra, has established three distinct branches located in Mumbai, Pune, and Mahabaleshwar.…
35. Gulwani Toys Manufacturers, registered in Punjab, sold electronic toys to a retail seller in Gujarat, at a value of 48,000 (excluding GST leviable @…
36. 'Ravi', an importer, imported some goods and deposited them in the warehouse on 12th April. These goods were re-exported without payment of duty on…
37. Blumora Studio collected GST on the goods supplied by it from its customers on the belief that said supply is taxable. However, later it discovered…
38. M/s. Om Sai Traders, a registered person, received an order passed by the Adjudicating Authority on 23rd January 2024. The said order was duly…
39. Yashoda Company imported goods valued at 10,00,000 vide a Bill of Entry presented before the proper officer on 15th December, 2023, on which date…
40. Briefly explain the procedure to be followed by the Authority for Advance Ruling on receipt of the application for Advance Ruling under section 98…
41. 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…
42. Who can order for search and seizure under the provisions of the CGST Act, 2017?
43. State salient aspects of Advance authorisation for annual requirements to exporters.