CA Final Indirect Tax Laws 2026-27: Syllabus, Topics & Preparation

CA Final Indirect Tax Laws is Paper 5 of the CA Final course and carries 100 marks. The paper covers Goods and Services Tax (GST), Customs Law and Foreign Trade Policy (FTP). The syllabus focuses on understanding tax provisions and applying them to practical case scenarios.

For 2026-27, students preparing for CA Final IDT should focus on both conceptual understanding and practical application of the provisions covered in the syllabus.

CA Final Indirect Tax Laws Syllabus 2026-27

CA Final IDT is divided into two parts. Part I covers Goods and Services Tax for 80 marks, while Part II covers Customs and FTP for 20 marks.

CA Final IDT: Goods and Services Tax

GST forms the major part of the CA Final Indirect Tax Laws syllabus and carries 80 marks. The syllabus includes the CGST Act, 2017 and IGST Act, 2017.

1. Levy and Collection of CGST and IGST

This section carries 45%-65% weightage and includes several important areas of GST law.

Topics include:

• Application of CGST and IGST law

• Concept of supply

• Inter-State supply

• Intra-State supply

• Supplies in territorial waters

• Charge of tax

• Reverse charge

• Classification

• Exemption from tax

• Place of supply

• Time of supply

• Value of supply

• Input Tax Credit (ITC)

• Computation of GST liability

• Case studies based on the above provisions

Students should understand how these provisions work in practical situations because case studies form an important part of this section.

2. GST Procedures and Refunds

This section carries 10%-30% weightage.

The main CA Final IDT topics include:

• GST registration

• Tax invoice

• Credit notes

• Debit notes

• Electronic way bill

• Accounts and records

• GST returns

• Payment of tax

• Refunds

• Case studies based on refund provisions

• Job work

• Liability to pay tax in certain cases

3. GST Administration and Compliance

This section carries 0%-5% weightage.

It covers:

• Administration of GST

• Assessment

• Audit

• Inspection

• Search

• Seizure

• Arrest

• Other GST provisions

4. Demand, Recovery, Appeals and Other GST Provisions

This section carries 15%-30% weightage.

Topics include:

• Demand and recovery

• Offences and penalties

• Advance ruling

• Appeals and revision

• Ethics under GST

CA Final Indirect Tax: Customs and FTP

Part II of the paper covers Customs and Foreign Trade Policy and carries 20 marks.

Customs Law

The Customs syllabus is based on the Customs Act, 1962 and Customs Tariff Act, 1975.

The major topics include:

• Introduction to customs law

• Constitutional aspects

• Levy of customs duties

• Application of customs law

• Taxable event

• Charge of customs duty

• Exceptions to levy of customs duty

• Exemption from customs duty

• Types of customs duties

• Classification of imported and exported goods

• Valuation of imported and exported goods

• Import and export procedures

• Baggage

• Goods imported or exported by post

• Stores

• Warehousing

• Refund

Foreign Trade Policy

The FTP portion covers the basic concepts of India's foreign trade framework.

Key topics include:

• Introduction to Foreign Trade Policy

• Legislation governing FTP

• Salient features of FTP

• Administration of FTP

• Contents of FTP

• Basic concepts relating to import and export

• Export promotion schemes

CA Final IDT Topics to Focus On

The CA Final Indirect Tax Laws syllabus has several areas that require both conceptual clarity and question practice.

For GST, focus on:

• Supply

• Levy and collection

• Reverse charge

• Exemptions

• Place of supply

• Time of supply

• Value of supply

• Input Tax Credit

• GST liability

• Registration

• Returns

• Refunds

• Assessment and audit

• Demand and recovery

• Appeals and revision

• Offences and penalties

For Customs and FTP, focus on:

• Levy of customs duty

• Classification

• Valuation

• Types of customs duties

• Import and export procedures

• Warehousing

• Refund

• Foreign Trade Policy

• Export promotion schemes

CA Final Indirect Tax Laws 2026-27 PDF Download

Download the CA Final Indirect Tax Laws 2026-27 PDF using the link below. Keep the PDF handy while preparing for CA Final IDT to check the syllabus, topics and marks distribution.

CA Final IDT Preparation Strategy

A good CA Final IDT preparation plan should combine reading, revision and practical question-solving.

Understand the Law First

Start by understanding the provisions instead of trying to memorise every rule at once. Make short notes for important sections, conditions, exceptions and procedures.

Practise Case Studies

GST includes case studies based on practical situations. After studying a topic, solve questions based on that provision. This can help you understand how the law is applied.

Revise Important Provisions Regularly

Indirect tax has several provisions, conditions and exceptions. Keep revising them at regular intervals so that you do not have to learn everything again before the exam.

Practise Computation-Based Questions

Give enough time to questions involving:

• GST liability

• Input Tax Credit

• Value of supply

• Customs duty

• Classification

• Valuation

Try solving these questions without looking at the solution first.

Keep Track of Amendments and Study Guidelines

The syllabus notes that changes in legislation and specific inclusions or exclusions may affect the syllabus through notifications, annual Finance Acts and Study Guidelines. Students should therefore check the latest ICAI material applicable to their examination attempt.

CA Final GST and Customs Preparation

For CA Final GST and Customs preparation, divide your study time according to the syllabus weightage and your level of preparation.

You can follow a simple cycle:

1. Read the concept and relevant provisions.

2. Make short revision notes.

3. Solve practical questions and case studies.

4. Check where you made mistakes.

5. Revise the same topic after a few days.

6. Practise mixed questions closer to the examination.

Do not study GST and Customs only through memorisation. Understanding how the provisions apply to a situation is important for solving application-based questions.

CA Final Indirect Tax Laws 2026-27 covers GST, Customs and Foreign Trade Policy. Focus on high-weightage GST topics such as supply, ITC, valuation, place of supply and GST liability. Along with learning the concepts, practise case-based questions and revise key provisions regularly. A clear understanding of the CA Final IDT syllabus can help you plan your preparation better and use your study time effectively.

Preparation Resources:

• CA Final Indirect Tax Laws MCQs

• CA Final Advanced Auditing MCQs

• PW CA Final Online Batches