Overview:

Question paper for this attempt was quiet easy as compared to earlier attempts. Focus was to cover as many concepts as possible.

Structure:

(1) Practical v/s Theory v/s Case laws v/s Amendments:

Question 1 & 2: Calculation based Practical questions
Question 3: Recent Case laws (Theory)
Question 4: Amendments (More of theory)
Question 5 & 6: Theory based case studies
Question 7: Theory

Difficulty Level:

Easy: 79 Marks (Including options)
Medium: 37 Marks (Including options)
Nearly questions worth 80 marks were highly manageable without much difficulty.

Length:

Length of paper was standardized one. Questions were of either 5 marks or 4 marks. However some students found the paper bit lengthy.

Section -wise Analysis:

Excise: 29 Marks
Service tax: 58 Marks
Customs & FTP: 29 Marks

​​​​​​​

Chapter-wise Analysis (Excise) (29 Marks):

​​​​​​​

Chapter-wise Analysis (Service Tax) (58 Marks):

​​​​​​​

Chapter-wise Analysis (Customs & FTP) (29 Marks):

​​​​​​​

Advice:

- Making Own Notes: Questions were asked in such a manner to maximum concepts as possible. Hence students are advised to cover all topics. Since IDT is a vast subject, making notes will help to cover all topics and revise it before exams.

- Case Laws and Amendments: As always direct question on case law and amendments for 16 marks each were asked. Hence it is important to cover them in detail. Further questions on case law and amendments were from chapters like Penalty, Appeals, refund Etc.

To view the question paper : Click here
To enrol Indirect Tax Laws (CA-Final) subject of the author : Click here


16503 Views 2 Likes Comment   Share Students   Report


About the Author

Self Employed


Comments


Related Articles


Loading


Popular Articles





CCI Pro

CCI Articles

submit article


Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details