Indirect Tax Laws in CA Final — Scope
Paper 8 of CA Final — Indirect Tax Laws — covers Goods and Services Tax (GST) in depth, Customs Act 1962, and Foreign Trade Policy (FTP). GST accounts for approximately 65–70% of the paper. It tests concepts that go far beyond CA Intermediate's GST coverage — particularly in areas of refund, audit, litigation, and cross-border transactions.
GST: Advanced Topics Only at Final Level
- GST on specific transactions: Works contract services, real estate, e-commerce operators' TCS liability, voucher transactions
- Refund provisions: Zero-rated supplies refund, inverted duty refund — Section 54, Rule 89/96
- GST Audit: Departmental audit (Section 65), special audit (Section 66), annual audit
- Assessment: Self-assessment, best judgment assessment, provisional assessment
- Appeals: Appellate Authority → Appellate Tribunal → High Court → Supreme Court
- Anti-Profiteering: Section 171, National Anti-Profiteering Authority
Customs Act 1962 — Key Areas
- Classification under Customs Tariff Act — HSN codes, rules of interpretation
- Customs valuation — methods (Transaction Value is primary), related party adjustments
- Types of customs duty — BCD, SWS, IGST, CVD, ADD, safeguard duty
- Special Economic Zones — Section 26 exemptions, DTA sales
- Advance Rulings, Settlement Commission
💡 IDT updates with every Finance Act and GST Council meeting. Use e-mentor Planner to schedule amendment review blocks quarterly. The planner allows you to add "GST Council update" tasks between regular chapter targets — ensuring you are always current with the latest changes.
90-Day IDT Plan
- Days 1–45: Complete all GST chapters — Supply, Place, Time, Value, ITC, Registration, Returns, Refund, Assessment, Audit, Appeals
- Days 46–65: Customs Act and FTP — complete coverage
- Days 66–80: Amendment review + ICAI RTP-based revision
- Days 81–90: 3 past papers, targeted revision of Appeals, Refund, Customs Valuation