CA Final Indirect Tax Laws PYQ January 2026: Question Paper and Solutions

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

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

1. BAA Ltd., a company registered under GST in the State of Maharashtra, purchased raw cashew nuts from Mr. Ram, an agriculturalist in Maharashtra.…
2. Duty exemption schemes under Foreign Trade Policy enable duty free import of inputs required for export production. One of the duty exemption…
3. M/s ABC has imported some goods from London and cleared for home consumption. The same were finally re-assessed u/s 18(2) of the Customs Act, 1962.…
4. Manohar & Sons is a registered person under GST in Ahmedabad, Gujarat. Its aggregate turnover in the preceding financial year was - 6.5 crore.…
5. PG Instamart, an e-commerce operator, is registered under GST in Patna (Bihar). It provides platform for various suppliers to list and sell their…
6. Manor Co. Ltd. is a company incorporated in India under the Companies Act, 2013 and is registered under GST in Visakhapatnam, Andhra Pradesh. They…
7. Rinku Pvt. Ltd. is registered under GST in Faridabad (Haryana). It has a unit engaged in manufacturing of potato chips and also indulged in supply…
8. Malhar Corporation, a partnership firm, registered under regular scheme of GST in Delhi. Following information has been provided regarding inward…
9. Sun and Moon Ltd is planning to import a machinery by air from USA. The company is evaluating two different scenarios. You are required to compute…
10. The Resident Welfare Association (RWA) of SKS Housing Society in Delhi received various amounts during the month of June 2025. The society has three…
11. Section 7(2) of the IGST Act, 2017 states that import of goods means bringing goods into India from a place outside India. Whether goods mentioned…
12. M/s Star Imports Ltd. imported machinery from Germany. While the goods were lying in the customs warehouse awaiting clearance, a fire accident…
13. Suraj Pvt Ltd registered in Delhi filed a refund application under section 54 of the CGST Act, 2017 for the refund of unutilised ITC amounting to…
14. Atul Works Corp., unregistered person in the State of Haryana, is a job worker for Modern Products Limited, registered in Haryana. In the month of…
15. Ms. Kulvir, aged 27 years, a person of Indian oigin came to India with her baby of one year age after vising Germany for three months. Some of the…
16. Mr. Dinesh, an unregistered person is selling its products through Buykart, a registered e-commerce operator. On the basis of inspection by the GST…
17. M/s Truthful Limited was issued show cause notice under section 74 of the CGST Act, 2017 by the Adjudicating Authority for the issue involving time…
18. 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…
19. M/s Apoorva Limited, a domestic company intends to start a new business in Mumbai, involving supply of goods which are mostly meant for foreign…
20. 'Documents include written or printed record of any sort and electronic record as defined in the Information Technology Act, 2000'. As per the CGST…
21. Quality Control Orders (QCOs) are regulatory mandates issued by Indian government to ensure that products meet specific quality standards. However,…