CA Final Indirect Tax Laws PYQ May 2025: Question Paper and Solutions

How to Prepare for CA Final Indirect Tax Laws

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Question directory and available solutions

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

1. M/s Heart & Soul Private Limited imported a consignment of goods from France through sea. The value of said consignment was 800 lakh and total…
2. Countervailing duty under section 9 of the Customs Tariff Act, 1975 shall not be levied unless it is determined that: (i) Subsidy relates to use of…
3. M/s Rise & Progress Medicare Clinic is a multispecialty hospital located at Chennai, Tamil Nadu. It has provided the following services to one of…
4. M/s Far Sites (FS), a proprietorship firm registered under GST in Chandigarh and deals in supply of variety of goods including electronic goods and…
5. LLD & Co, a Partnership firm, is engaged in manufacturing of electric equipment's in the State of Gujarat. The firm became liable for registration…
6. M/s BBV Ltd. of Nagpur, registered under GST in the State of Maharashtra, is engaged in providing following types of outward supplies: (i)…
7. M/s. JLM & Sons, a partnership firm, is registered under GST at Bengaluru in the State of Karnataka. It has provided the following information…
8. M/s VRM Ltd. is a registered job worker in the State of Haryana under GST and providing various job work services related to metal products. On 30…
9. DEF Ltd. imported a packaging machine from USA. DEF Ltd. paid - 56,000 as charges for development activities for work done in India with respect to…
10. Determine the 'place of supply' along with explaining the correct provision of law for the following independent cases: (i) Mr. Prakash Kumar…
11. M/s Vijay Communication Ltd., a registered telecom operator, is planning to bid for securing the right to use spectrum offered by the Government…
12. M/s Falcon Ltd. imported capital goods worth 3 crore after payment of customs duty of 30 lakh on 10 th September, 2024 and the duty concession of 15…
13. M/s XYZ, registered in the State of Maharashtra under GST, made the following supplies during the last week of October 2024. Considering the below…
14. RRY Ltd. has two registered places of business, one in the State of Tamil Nadu and another in the State of Karnataka. Aggregate turnover during the…
15. Examine the statement, "Once the E-Commerce operator (ECO) has complied with the dynamic QR code requirements for issuing invoices, the suppliers…
16. Sarah of Germany, a person of foreign origin, has come to India on a tour on travel visa. She carries with her the following as part of baggage: S.…
17. Mr. X, a registered person under GST, issued invoice without actual supply of goods for taxable value amounting to 20 crore. Central GST authority…
18. M/s Karim Associates (supplier) was issued show cause notice under section 74 of the CGST Act, 2017 by the Adjudicating Authority (AA). In the final…
19. Mr. Ankush imported the goods from France and applied for warehousing of the said goods. The Proper officer made an order permitting the deposit of…
20. State the power and procedure of Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) with reference to section 105…
21. Write short note on the 'Assessment of Non-filer of returns' under section 62 of the CGST Act, 2017.
22. Under what circumstances, special audit under section 66 of the CGST Act, 2017 may be directed? Is the special audit provision applicable even if…
23. With reference to customs law, state the mandatory documents required for (any two for each): (i) Export of goods (ii) Import of goods