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The Institute of Chartered Accountants of India (ICAI) has officially issued the study guidelines for Final Paper 5: Indirect Tax Laws, applicable for the September 2025 examination. These guidelines outline the scope of legislative amendments, notifications, circulars, and exclusions to aid student
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FAQ :
The ICAI is releasing study guidelines for Final Paper 5: Indirect Tax Laws for the September 2025 examinations.
The guidelines cover the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017, as amended by the Finance (No. 2) Act, 2024, along with provisions under the Customs Act, 1962 and Customs Tariff Act, 1975.
Only amendments that have come into force by February 28, 2025, are applicable for the September 2025 exams.
Excluded topics include case studies on tax rates (excluding composition levy), exemptions for supply of goods, valuation provisions involving Kerala Flood Cess, input tax credit in real estate and gold dore bars, and transitional provisions under GST.
Candidates should rely on the November 2024 edition of the Study Material and the Statutory Update for September 2025, as these incorporate all applicable amendments.
No, changes under the Finance Act, 2024, to Sections 2 and 20 of the CGST Act are excluded as they have not yet been notified.
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