Weightage of Marks for CA Final Course Paper Indirect Tax (Laws 100 Mark)

PART – 1  GST ( 75 Marks )

Section –  I ( 8 Marks to 15 Marks )

1 (II) Levy and Collection of CGST and IGST – Application of CGST/IGST Laws; Concept of supply including composite and mixed supplies,   Inter- state supply, Intra – State Supply, Supplies in territorial waters; charge of tax( including reverse charge); Exemption for tax; Composition levy.

1 (III) Place of Supply

1 (IV) Time and value of Supply

1 (V) Input tax credit

Section – II ( 15 Marks to 23 Marks )

1 (VI) Computation of GST Liability

Section – III ( 15 Marks to 30 Marks )

1 (VII) Procedure under GST –  All Procedure including registration, Tax invoice, Credit and Debit Notes, Electronic way bill, Account and Records, returns , Payment of tax, refund, Job-work

1 (VIII) Provisions relating to electronic commerce

1 (IX) Liability to Pay  in certain cases

Section – IV ( 8 Marks to 19 Marks )

1 (XII) Demand and Recovery

1 (XIII) Offence and Penalties

1 (XVI) Advance Ruling

1 (V) Appeals and Revision

Section –  V ( 8 Marks to 15 Marks )

1 (I) Constitutional  aspects

1 (X) Administration of GST; Assessment and Audit

1 (XI) Inspection, Search, Seizure and  Arrest

1 (XVI) Other Provisions

                            PART – 2 Custom and FTP (25 Marks )

Section – I ( 5 Marks to 10 Marks )

1 (II) Levy of and exemptions from Customs duties – All provisions including application of custom law, taxable event, charge from customs duty, exceptions to levy of custom duty, exemption from custom duty.

1 (III) Types of customs duties  

1 (IV) Valuation of import and export goods

Section – II ( 10 Marks to 18 Marks )

1 (VI) Import and Export Procedure – All import and export procedures including  special procedures relating to baggage , goods imported and exported by post, stores

1 (VIII) Werehousing

1 (IX) Drawback

1 (X) Demand and Recovery; Refund

1 (XI) Provision relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods

1 (XII) Searches, Seizure, and arrest; Offences; Penalties; Confiscation  and prosecution

1 (XIII) Appeals and Revision; Advance Ruling; Settlement Commission

Foreign Trade Policy

 2 (III) Basic concepts relating to export promotion schemes provided under FTP

Section – III ( 3 Marks to 5 Marks )

1 (I) Introduction to custom law including constitutional aspects

1 (IV) Classification of import and export goods

1 (V) Officers of customs; Appointment of customs ports, airports etc.

1 (VII) provision relating to coastal goods and vessels carrying coastal goods

1 (XVI) Other provision              

Foreign Trade Policy

2 (I) Introduction to FTP – Legislation governing FTP, Salient features of an FTP, Administration of FTP, contents of FTP, other related provisions

2 (II) Basic concepts relating to import and export of goods

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