CA Final · September 2025 · Paper 5
CA Final Indirect Tax Laws September 2025: 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 covering composite supply in printing, place of supply rules, corporate guarantee valuation and sale of used capital goods | Value of Supply |
| 2(a) | 10 | Taxable value and net liability of a multi-service provider: reverse charge on security services, exemptions, Schedule III items and common credit reversal | Charge of GST |
| 2(b) | 4 | Assessable value and basic customs duty for a sea import: loading, agency commission, domestic design costs and relevant exchange and duty rates | Valuation under the Customs Act, 1962 |
| 3(a) | 5 | Place of supply in territorial waters and whether hiring vehicles with operator qualifies for the goods transport exemption | Place of Supply |
| 3(b) | 5 | Time of supply for legal services under reverse charge across different invoicing scenarios | Time of Supply |
| 3(c) | 4 | Sending goods imported at concessional duty for job work under the IGCR Rules, 2022 | Levy of and Exemptions from Customs Duty |
| 4(a) | 5 | Interest on delayed tax payment through a late return, including the effect of a show cause notice and cash ledger balance | Payment of Tax |
| 4(b) | 5 | Registration for suppliers through e-commerce operators, physical verification of premises and bank account details | Registration |
| 4(c) | 4 | Dutiable baggage value for a minor foreign tourist including souvenirs and laptop | Importation and Exportation of Goods |
| 5(a) | 5 | Detention and seizure of goods in transit: penalty, pre-deposit for appeal and amount for release of conveyance | Inspection, Search, Seizure and Arrest |
| 5(b) | 5 | Time limits for issuing a section 74A notice and passing the order, with and without wilful misstatement | Demands and Recovery |
| 5(c) | 4 | Conditions for refund of import duty on defective goods under section 26A | Refund |
| 6(a) | 6 | Rules on producing additional evidence before appellate authority or tribunal | Appeals and Revision (GST) |
| 6(b) | 4 | Proceedings protected from invalidity due to mistakes or defects under section 160 | Miscellaneous Provisions (GST) |
| 6(b) OR | 4 | Meaning of commencement of departmental audit and time limit for its completion | Assessment and Audit |
| 6(c) | 4 | Placement in and removal from the Denied Entity List under FTP and its consequences | Foreign Trade Policy |
What stood out
- Supply and input tax credit led the MCQ section with three questions each, including ISD distribution, composite supply and free supplies to unrelated parties.
- Question 2(a) was an unusually large 10-mark GST computation, so Question 2 as a whole leaned more on computation than in other recent attempts.
- The new section 74A demand regime appeared in both the MCQs and the descriptive part, signalling that recent amendments are tested quickly.
- Customs coverage was broad: valuation in two places, baggage, import report timelines, end-use concession rules and section 26A refund.
- Questions 5 and 6 were largely procedural (detention, demands, appeals, audit, FTP), giving theory-strong candidates a clear scoring route.
Practise the chapters that carried the marks
Value of Supply, Charge of GST, Payment of Tax: study guides and practice questions in the CA Final format.