CA Final Indirect Tax Laws PYQ May 2026: 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

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

1. Pawan is engaged in providing various supplies. He is registered under GST at Kochi, in the State of Kerala. He also acts as a Del-Credere Agent…
2. M/s Suja & Co (located at Jodhpur), a partnership firm was registered under GST under composition scheme in the State of Rajasthan. Intra-State…
3. On 15th October 2025, Jai Laxmi Exim Limited was served with a demand order by the Revisional Authority (RA) of GST for demand of tax (IGST) 1400…
4. Mrs. Sinha, an Indian resident, returns to India from New Zealand, after staying there for 13 months with her daughter Miss Niva, aged one and half…
5. U & Vee Ltd having registered office in Mumbai imported a new industrial chemical from Germany on 25th September 2025. The proper officer of…
6. Zaveri Automobiles Pvt Ltd (referred as ZAPL) is a registered person in Rajkot (Gujarat). It has authorized dealership of VTZ Motors Ltd. registered…
7. FUN TOURS Limited, registered as a regular dealer under GST in the State of Punjab, provides the following information related to the month of…
8. Parikh Industries Ltd., registered under GST in Ahmedabad, Gujarat, is engaged in manufacturing of electric bicycles. On 1st October 2025, the…
9. XYZee Ltd. imports a machine from USA. The invoice value of the machine was 30,000 USD plus 1% loading charges at the load airport. Following…
10. Determine the time of supply for the purpose of the payment of tax in each of the following independent transactions with explaining relevant…
11. Examine the following independent cases and answer the relevant questions with regards to provision of the GST law: (i) Blue Bank Ltd. had lent a…
12. Charkha Spinning Mills Ltd imported polyester fibre from Turkey on 10th July, 2025. The said goods entered in the territorial waters of India on…
13. Go Global Inc., a firm registered under GST, submits the following information pertaining to the month of September 2025: (i) Export of fruit jam:…
14. Twinkle Toys Ltd., a manufacturer of toys and registered under GST in the State of Gujarat, handed over boxes of toys along with duly filled in Part…
15. Manyur Enterprises, a registered person in Nagpur, Maharashtra, sent goods for job work purpose to Kechime Enterprise located in Imphal, Manipur,…
16. Keeyan Limited imported machine spares from Italy. Both provisional and final assessment took place for such import, details of which are as…
17. Mr. Rajaram issued a tax invoice to Mr. Balram without any actual supply of goods or services involving total Input Tax Credit (ITC) of 60 lakh on…
18. Shivam Tools Limited filed an appeal before the First Appellate Authority (AA) against order of the proper officer under section 74A of the CGST…
19. List any two exporters and any two capital goods eligible for the Export Promotion Capital Goods Scheme (EPCG) under the Foreign Trade Policy.
20. How is the amount realized from the sale of goods or conveyance, movable or immovable property be appropriated for the recovery of dues from a…
21. Mention the reasons for which taxable person can go for provisional assessment and the time period by which the proper officer has to pass the…
22. While calculating export performance for grant of One Star Export House Status category, certain units / exports are granted double weightage. List…