CA Final · January 2026 · Paper 5
CA Final Indirect Tax Laws January 2026: paper analysis
Our own analysis of the official paper, as of 12 October 2026. The questions and answers belong to ICAI; read them on ICAI's website.
Chapter-wise marks
Where the marks were in this paper (out of 100; internal-choice alternatives not double counted).
What each question tested
In our words, by question number. Open the official paper for the full question.
| Q | Marks | Tests | Chapter |
|---|---|---|---|
| 1 | 14 | Net GST payable in cash for a manufacturer-exporter: export of services tests, supplies to merchant exporters, intermediary-type services and blocked credits | Import and Export Under GST |
| 2(a) | 5 | Net tax for a food processor and vehicle hirer: exemptions for agricultural processing, long-term industrial leases and hiring to government bodies | Exemptions from GST |
| 2(b) | 5 | Identifying supplies taxable under reverse charge, including sponsorship, government authority services and imported online money gaming | Charge of GST |
| 2(c) | 4 | Assessable value of air imports when freight is unknown or FOB is unascertainable, and treatment of transhipment and free materials | Valuation under the Customs Act, 1962 |
| 3(a) | 5 | Taxability of collections by a resident welfare association and application of the per-member, per-flat exemption ceiling | Exemptions from GST |
| 3(b) | 5 | Levy of IGST on import of intangible goods and the notified category taxed outside customs procedure | Import and Export Under GST |
| 3(c) | 4 | Remission of duty on imported goods destroyed before or after clearance for home consumption | Levy of and Exemptions from Customs Duty |
| 4(a) | 5 | Interest on delayed GST refund where refund is first rejected and later allowed in appeal | Refunds |
| 4(b) | 5 | Job work: supply from job worker premises, deemed supply on non-return of inputs and capital goods, and extension of time limits | Job Work |
| 4(c) | 4 | Dutiable value of passenger baggage including detained prohibited goods, laptop and jewellery allowances | Importation and Exportation of Goods |
| 5(a) | 5 | Penalties on an unregistered seller, an e-commerce operator and an officer failing to obey summons, with general penalty disciplines | Offences and Penalties and Ethical Aspects under GST |
| 5(b) | 5 | Pre-deposit before appellate authority and tribunal, monetary limit for refusing appeals and forum for further appeal | Appeals and Revision (GST) |
| 5(c) | 4 | Disposal by custodian of imported goods not cleared within the prescribed period after unloading | Importation and Exportation of Goods |
| 6(a) | 6 | Scope of GST advance ruling: eligible applicants, excluded questions, binding effect and appeal route | Advance Ruling |
| 6(b) | 4 | Deemed documents and their admissibility as evidence in GST proceedings | Miscellaneous Provisions (GST) |
| 6(b) OR | 4 | Release of confiscated goods on payment of fine in lieu of confiscation | Offences and Penalties and Ethical Aspects under GST |
| 6(c) | 4 | Conditions for importing inputs under Advance Authorisation without complying with Quality Control Orders | Foreign Trade Policy |
What stood out
- The MCQ section was dominated by e-commerce: four questions on operator liability, TCS and related compliance came from one integrated scenario.
- Returns and payment mechanics (GSTR-1A, HSN reporting, late fee, TDS, cash payment) took another five MCQs, so compliance chapters carried as much weight as valuation.
- Question 1 shifted focus to export of services and zero-rated supplies, testing recent circulars on data hosting and related overseas establishments.
- Customs was tested through valuation, baggage, remission and disposal of uncleared goods, while FTP appeared in both the MCQ and descriptive parts.
- Exemption-based computations (agricultural processing, RWA charges, hiring to government) were prominent compared with the previous attempt.
Practise the chapters that carried the marks
Import and Export Under GST, Exemptions from GST, Importation and Exportation of Goods: study guides and practice questions in the CA Final format.