CA Final Indirect Tax Paper Pattern analysis and study pattern

CA Final Indirect Tax Paper Pattern analysis and study pattern. CA Final IDT Exam Pattern, CA Final IDT Study Plan and Paper Pattern as Per Past Attempts Analysis. Indirect Tax Study Plan and Paper Pattern Analysis based on past paper patterns attempt and Mock Test papers issued by ICAI. Indirect Tax Laws – Paper 8 Study and Paper Pattern. Now check more details for “CA Final Indirect Tax Paper Pattern analysis and study pattern” from below

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Hi Friends in this article we are providing Complete Analysis of CA Final Indirect Tax Paper Pattern and Tips for How to Study CA Final IDT Subject, Check all details from below….

CA Final Indirect Tax Paper Pattern analysis and study pattern

CA Final Indirect Tax Paper Pattern analysis and study pattern

CA Final IDT Paper Pattern 

Q1 Questions on Valuation 20 Marks
a. Excise – SSI, Cenvat Credit 5 Marks Mostly from Practice Manual
b. Service Tax 5 Marks
c. Service Tax 5 Marks
d. Valuation of Custom Duty 5 Marks
Q2 Questions on Valuation 16 Marks
a. Excise – SSI, Cenvat Credit 4 Marks Mostly from Practice Manual
b. Service Tax 4 Marks
c. Service Tax 4 Marks
d. Valuation of Custom Duty 4 Marks
Q3 Questions on Recent Case Laws 16 Marks
a. Excise Duty 4 Marks Refer select Case law book issued by ICAI
b. Service Tax 4 Marks
c. Service Tax 4 Marks
d. Custom Duty 4 Marks
Q4 Questions on New amendments 16 Marks
a. Excise Duty 4 Marks Refer Supplementary Study paper (amendment book) issued by ICAI
b. Service Tax 4 Marks
c. Service Tax 4 Marks
d. Custom Duty 4 Marks
Q5 Questions on Basic Principles 16 Marks
a. Excise Duty 4 Marks Refer select Case law book issued by ICAI
b. Service Tax 4 Marks
c. Service Tax 4 Marks
d. Custom Duty (Foreign Trade Policy) 4 Marks
Q6 Questions on common topics 16 Marks
a. Excise Duty 4 Marks  

b. Service Tax (Possibility of valuation) 4 Marks
c. Service Tax 4 Marks
d. Custom Duty (Foreign Trade Policy) 4 Marks  
Q7 Questions from common topics or mix questions 16 Marks
a. Excise Duty 4 Marks  

b. Service Tax 4 Marks
c. Service Tax 4 Marks
d. Custom Duty 4 Marks
Total Marks 116 Marks

SomeImportant Notes:

Q1 is Compulsory. Attempt any 5 questions from rest 6 questions

  1. Topic-Wise Weight-age
Topic Without Options With Options
Excise Duty 25 Marks 29 Marks
Service Tax 50 Marks 58 Marks
Custom  Duty Foreign Trade Policy
  • 21 Marks
  • 4 Marks
  • 21 Marks
  • 8 Marks
  1. For attempting Q1 and Q2 – cover your valuation chapters from all the topics in Practice Manual, Study material and Supplementary Book
  2. For Q4 – These questions are purely based on Recent case laws covered in the Select Case Laws Book issued by ICAI for respective
  3. For Q3 – Supplementary Book and amendments from RTP will
  4. For Q5 – ICAI try to test your basic knowledge over all 4 topics i.e. Excise Duty, Service Tax, Custom Duty and Foreign Trade Policy
  5. For Q6 – This question is based on Common Topics of all three Excise Duty, Service Tax, Custom (Common Topics means Assessment Procedure, AAR, Settlement Commission, Rectification, Revision, Refund, etc.)
  6. For Q7 – This question is a mix question – there can be questions on Basics, Common Topics or
  7. Important Point  for  Day  before  Exam  day  (After  Direct  Tax  Exam) Disclaimer: These

Points are important only because we have one and half day for revision of IndirectTax after appearing for Direct Tax exam 

  • Ignore Custom Duty and Foreign Trade Policy except Valuation Chapter or wherever there are practical questions because if you analyze these two topics carries only 25

Even if you don’t study entire Custom Duty or FTP, you can attempt for 17 Marks:

Q1 (d) Valuation 5 Marks
Q2 (d) Valuation 4 Marks
Q3 (d) Case Law 4 Marks
 Q4 (d) New Amendments 4 Marks
Total 17 Marks

So it’s better to avoid studying such a vast chapter for 8 Marks (4 marks custom and Foreign Trade policy) as there are already 2 giant topics in the syllabus i.e. Excise Duty and Service Tax.

During exam if you come across any question from custom and Foreign Trade Policy which you think can attempt it will be good as it will help you earn some more marks.

Cover Supplementary Book and Case law thoroughly as these two books will cover your 32 Marks in Q3 AND Q4.

Study order should be as follows

  • Service tax along with the portion of Supplementary and Case law for Service Tax
  • Excise Duty along with the portion of Supplementary and Case law
  • Valuation part, Supplementary and Case Law of Custom Duty and Foreign Trade Policy (FTP).
  • Revision Test Paper (RTP)

Important Chapters of Excise: (to be done at any cost)

  • Chapter 1 – Basic Concepts
  • Chapter 3 – Valuation
  • Chapter 4 – CENVAT Credit
  • Chapter 5 – General Procedure Under Central Excise (Impt – Large Tax Payer Unit)
  • Chapter 13 – Exemption Based on value of clearance (SSI)

Author Details

CA PAWAN ROHRA
Email – [email protected]

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