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


16502 Views 2 Likes Comment   Share Students   Report


Published by


Self Employed


CCI Pro

Comments


Related Articles


Loading


Popular Articles





CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news

CCI Articles

submit article


Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details