Paper 5 of the CA Final course, Indirect Tax Laws (IDT), is worth 100 points. The Goods and Services Tax (GST), Customs Law, and Foreign Trade Policy (FTP) are among the subjects covered in this article. It seeks to assess students' comprehension of tax laws and their capacity to use them in real-world contexts.

Students preparing for the CA Final IDT in 2026–2027 should concentrate on developing strong conceptual clarity in addition to practicing practical and case-based questions from the syllabus on a regular basis.

CA Final Indirect Tax Laws Syllabus 2026-27

There are two sections to the CA Final IDT. Goods and Services Tax is covered in Part I (80 marks), and Customs and FTP are covered in Part II (20 marks).

CA Final IDT: Goods and Services Tax

GST is worth 80 points and makes up the majority of the CA Final Indirect Tax Laws curriculum. The CGST Act of 2017 and the IGST Act of 2017 are included in the curriculum.

1. Levy and Collection of CGST and IGST

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

• 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

2. GST Procedures and Refunds

This section carries 10%-30% weightage.

• 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.

• 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.

• Demand and recovery
• Offences and penalties
• Advance ruling
• Appeals and revision
• Ethics under GST

CA Final Indirect Tax: Customs and FTP

Customs Law

The Customs Act of 1962 and the Customs Tariff Act of 1975 serve as the foundation for the Customs curriculum.

• 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 fundamental ideas of India's foreign trade framework are covered in the FTP section.

• 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

There are a number of topics on the CA Final Indirect Tax Laws syllabus that call for both conceptual understanding and question practice.

• 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

• Levy of customs duty
• Classification
• Valuation
• Types of customs duties
• Import and export procedures
• Warehousing
• Refund
• Foreign Trade Policy

CA Final Indirect Tax Laws 2026-27 PDF Download

Use the following link to get the CA Final Indirect Tax Laws 2026–2027 PDF. When getting ready for the CA Final IDT, keep the PDF close at hand so you may review the topics, syllabus, and mark distribution.

CA Final IDT Preparation Strategy

Understand the Law First

Instead of attempting to start by trying to start by trying to memorize all the rules at once. For speedy rewriting, provide brief notes that address key procedures, conditions, exceptions, and important parts.

Practise Case Studies

Case-based questions derived from real-world scenarios are also included in GST. Following the completion of each topic, practice on the pertinent questions. This will make it easier for you to comprehend how GST laws are actually applied.

Revise Important Provisions Regularly

There are numerous clauses, requirements, and exclusions related to indirect taxation. Throughout your preparation, go over things frequently so that you can easily remember them without having to review everything right before the test.

Keep Track of Amendments and Study Guidelines

The syllabus indicates that changes in legislation and specific inclusions or exclusions may impact the syllabus through announcements, yearly Finance Acts and Study Guidelines. As a result, students should review the most recent ICAI content relevant to their exam attempt.

CA Final GST and Customs Preparation