CA Final Indirect Tax Laws Syllabus 2026-27: Chapters & Weightage

CA Final Indirect Tax Laws is Paper 5 of Group II under the ICAI Final Course. The paper carries 100 marks and is divided into Part I: Goods and Services Tax (80 marks) and Part II: Customs & FTP (20 marks).

The syllabus focuses on understanding tax provisions, applying them to practical situations and analysing case scenarios. The ICAI syllabus includes the CGST Act, 2017 and IGST Act, 2017 for GST, along with the Customs Act, Customs Tariff Act and Foreign Trade Policy.

CA Final IDT Syllabus Overview

The CA Final IDT Syllabus is divided into two main parts: Goods and Services Tax (GST) and Customs & Foreign Trade Policy (FTP). Under the current ICAI syllabus, GST is covered across three modules with 24 chapters, while Customs and FTP are covered under Module 4.

Students should focus on understanding the provisions as well as their practical application, as the syllabus includes topics such as supply, input tax credit, valuation, returns, refunds, assessment, appeals, customs duty, classification and foreign trade policy.

The ICAI currently lists Paper 5 under Group II of the Final Course, with GST and Customs & FTP as its two parts.

CA Final IDT Chapters

The CA Final IDT chapters can broadly be divided into GST and Customs & FTP topics.

Part I: Goods and Services Tax – 80 Marks

The GST portion carries the higher weightage of 80 marks. It covers the following major areas:

• Levy and collection of CGST and IGST

• Concept of supply

• Inter-State and intra-State supply

• Supplies in territorial waters

• Charge of tax, including reverse charge

• Classification

• Exemption from tax

• Place of supply

• Time of supply

• Value of supply

• Input Tax Credit (ITC)

• Computation of GST liability

• GST registration

• Tax invoice

• Credit and debit notes

• Electronic way bill

• Accounts and records

• GST returns

• Payment of tax

• Refunds

• Job work

• Liability to pay tax in certain cases

• GST administration

• Assessment and audit

• Inspection, search, seizure and arrest

• Demand and recovery

• Offences and penalties

• Appeals and revision

• Advance ruling

• Ethics under GST

• Other provisions

ICAI states that the entire CGST and IGST laws are included at the Final level, subject to the applicable study guidelines and updates.

CA Final Indirect Tax Topics: GST

Some of the important CA Final Indirect Tax topics under GST include supply, place and time of supply, valuation, input tax credit and computation of GST liability.

Students should also pay attention to GST procedures such as registration, invoicing, returns, payment and refunds. The syllabus also includes assessment, audit, appeals, advance ruling, offences and penalties.

Part II: Customs & FTP – 20 Marks

The Customs & FTP portion carries 20 marks. It covers the Customs Act, 1962, Customs Tariff Act, 1975 and Foreign Trade Policy.

Customs

Important CA Final IDT chapters and topics under Customs include:

• Introduction to customs law and constitutional aspects

• Levy of customs duties

• 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:

• 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 under FTP

These topics are part of the ICAI syllabus for Part II of Paper 5.

CA Final IDT Weightage 2026-27

The broad weightage of the paper is as follows:

GST therefore makes up the larger portion of the paper, so students should give it sufficient preparation time while also covering Customs and FTP.

CA Final Indirect Tax Syllabus Preparation

Start your CA Final IDT syllabus preparation with the basic concepts of GST and gradually move towards application-based topics. Focus on understanding provisions rather than simply memorising them.

You should also:

• Read the ICAI study material carefully.

• Make short notes for important provisions.

• Practise practical and case-based questions.

• Revise GST provisions regularly.

• Give separate revision time to Customs and FTP.

• Practise questions from RTPs and applicable ICAI updates.

• Keep track of amendments and study guidelines applicable to your examination.

The ICAI syllabus also notes that specific inclusions or exclusions may be changed through the Study Guidelines for a particular examination.

The CA Final Indirect Tax Laws Syllabus 2026-27 covers GST, Customs and Foreign Trade Policy. GST carries the highest weightage of 80 marks, while Customs & FTP carry 20 marks. Students should first understand the core provisions, then practise case-based questions and revise the applicable ICAI updates regularly. Following the complete CA Final IDT syllabus can help you plan your preparation and revision more effectively.