CA Final Indirect Tax Laws PYQ September 2025: 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. M/s TRV Ltd., having its Head Office at Delhi, is registered as Input Service Distributor (ISD) only under GST. It has three units in different…
2. M/s Vinit Overseas Ltd. exported some goods (which are leviable to export duty) to USA by air for an FOB price of US $ 3,00,000. Other relevant…
3. Ajay and Co. imported certain goods into India by land mode and vehicle importing the goods reached the land customs station on 12.01.2025 at 16:00…
4. Mr. Suraj Rao of Bhilwara (Rajasthan) is a registered person under GST and is filing monthly returns. His turnover for the financial year 2023-24…
5. M/s Jose & Co. (Firm) is a partnership firm registered under GST regular scheme in the State of Kerala. Firm is an original equipment manufacturer…
6. Sakura Impex Limited (SIL), a registered supplier in the State of Andhra Pradesh, provides the following details of transactions undertaken in the…
7. Mr. Viswas is registered under GST in the State of Karnataka. He is engaged in providing multiple types of services and provides the following…
8. ABT Ltd. provided the following details of the one of its recent transaction of import of a machine through vessel from Japan in the month of…
9. Examine the following independent scenarios and answer the questions given thereon: (i) M/s Sea Foods Limited, registered in the State of Tamilnadu,…
10. M/s Murty and Sons Ltd (MSL) is dealing in property business and is registered under GST since 2021 in Bengaluru, Karnataka having turnover of 2…
11. M/s DMP Overseas Ltd. imports goods from USA and intends to avail the benefit of an exemption notification issued under section 25(1) of the Customs…
12. M/s Seagull and Co. filed the GST return under section 39 for the month of December 2024 with a delay of 73 days. Total tax paid in the said return…
13. Comment and discuss with explanations the validity of the below statements with reference to provisions related to registration under GST law: (i)…
14. Ms. Veronica, a UK Citizen, aged 17 years, visited India on tourist visa on 01.02.2025. She brought with her the following items on her visit, (A)…
15. M/s Balaji Electronics Pvt. Ltd. of Chennai, Tamilnadu, handed over certain goods to transporter M/s Super Fast Roadways on 15th December, 2024 to…
16. M/s True and Co. (Firm) filed its GST return for the month of January 2025 and in the said return, tax was short paid inadvertently due to a mistake…
17. 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…
18. 'Generally, appellant is not allowed to produce any additional evidence at the appeal stage.' Examine this statement with reference to rule 112 of…
19. Section 160 of the CGST Act, 2017 provides that the assessment proceedings shall not be invalid on certain grounds. You are required to list such…
20. What is meant by 'commencement of audit' with reference to section 65 of the CGST Act, 2017? Also state the time limit for the completion of the…
21. Who has the authority to place an entity in Denied Entity List (DEL) and what are the restrictions imposed on the entity placed in DEL? Also…