Paper 5 Group 2
CA Final Indirect Tax Laws: Most Repeated Questions & Important Topics
Ranked by how often each topic was actually asked in ICAI exams, MTPs and RTPs — computed from real papers, not predicted.
Built from 429 real questions across 23 CA Final Indirect Tax Laws attempts (2015–2026). Every topic below links to the exact past papers it appeared in, so you can read the actual questions. The top 10 topics cover about 65% of everything asked.
30
Topics ranked
429
Questions analysed
23
Attempts (2015–26)
1
Goods And Services Tax
150×
asked
2015–2026 8 hard 140 medium
Tested provisions: CGST ActCGST Act, 2017CGST Act, 2017 Section 11CGST Act, 2017 section 9(3)CGST Act, 2017, Section 22CGST Act, 2017, Section 54CGST Act, 2017, Section 7CGST Rules, 2017, Rule 89(5)
2
Customs
25×
asked
2015–2021 2 hard 23 medium
Tested provisions: Customs Act, 1962Customs Tariff Act, 1975Rule 7 (Deductive Value) of the Customs (Determination of Value of Imported Goods) Rules, 2007Section 13Section 22Section 23Section 25Section 76 of the Customs Act, 1962
3
Customs Duty
25×
asked
2017–2026 1 hard 24 medium
Tested provisions: Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017Customs ActCustoms Act, 1962Customs Tariff ActCustoms Tariff Act 1975Customs Tariff Act, 1975Section 14 of the Customs Act, 1962Section 18 of the Customs Act, 1962
4
Input Tax Credit
17×
asked
2015–2026 3 hard 14 medium
Tested provisions: CGST ActCGST Act, 2017GST ActGST RulesGST lawIGST Act, 2017Section 13(2) of IGST Act, 2017Section 16 and 17 of CGST Act, 2017
5
Registration
13×
asked
2015–2024 11 medium
Tested provisions: CGST ActCGST Act, 2017CGST Act, 2017, Section 22GST ActGST LawNotification No. 10/2019 CT dated 07.03.2019Notification No. 33/2012Rule 3(1) Service Tax Rules, 2005
Appeared in: Nov 2022Dec 2021Dec 2021 MTPNov 2021 MTPMar 2021 MTPNov 2020Nov 2018Nov 2016 MTP +1 more
6
Supply
13×
asked
2015–2023 3 hard 10 medium
Tested provisions: CGST ActCGST Act, 2017CGST Act, 2017 Section 11CGST Act, 2017 section 9(3)CGST Act, 2017, Section 7GST ActSection 15
7
Customs Act, 1962
11×
asked
2016–2026 2 hard 9 medium
Tested provisions: Customs Act, 1962Section 127A (b) of the Customs Act, 1962Section 144 of the Customs Act, 1962Section 18 of Customs Act, 1962Section 23 of the Customs Act, 1962Section 28DSection 28D of the Customs Act, 1962Section 58B of the Customs Act, 1962
8
Valuation
9×
asked
2015–2026 1 hard 8 medium
Tested provisions: Customs Act, 1962Foreign Contribution (Regulation) Act, 2010Ind ASInd AS 113Rule 32(2)(a) of the CGST Rules, 2017Rule 7 (Deductive Value) of the Customs (Determination of Value of Imported Goods) Rules, 2007Section 15 of the CGST Act, 2017Section 2(6) of the IGST Act, 2017
9
Place Of Supply
9×
asked
2015–2025 9 medium
Tested provisions: CGST Act, 2017GST LawIGST ActIGST Act, 2017IGST Act, 2017, Section 13Notification 12/2017-Central Tax (Rate)Section 12(7)(a)(i) of the IGST Act, 2017
10
Appeals
8×
asked
2015–2024 8 medium
Tested provisions: CGST Act, 2017GST LawSection 109(5) of the CGST Act, 2017Section 117(1) of the CGST Act, 2017Section 270ASection 271CSection 35(2AB)Section 73 of CGST Act
11
Time Of Supply
8×
asked
2018–2025 8 medium
Tested provisions: CGST Act, 2017GST lawSection 12 of CGST Act, 2017Section 13(3) of the CGST Act, 2017Section 14 of CGST Act, 2017Section 92A of the Income-tax Act, 1961
12
Goods And Services Tax (Gst)
7×
asked
2018–2018 7 medium
Tested provisions: GST Act, 2017
Appeared in: May 2018
13
Foreign Trade Policy
7×
asked
2015–2021 6 medium
Tested provisions: Customs Tariff Act, 1975FTPForeign Trade Policy 2009-14
14
Indirect Tax Laws
7×
asked
2016–2016 6 medium
Tested provisions: Customs Tariff Act, 1975Notification No. 33/2003 CENotification No. 33/2012Notification No. 8/2003 – C.EPTRRule 3(1) Service Tax Rules, 2005Section 11B(2)Section 11C(2)
Appeared in: Nov 2016 MTP
15
Assessment
6×
asked
2015–2022 6 medium
Tested provisions: CGST Act, 2017Section 132BSection 139BSection 142Section 142ASection 143Section 143(1)Section 143(3)
16
Anti-Dumping Duty
6×
asked
2015–2024 6 medium
Tested provisions: Customs Tariff Act 1975Customs Tariff Act, 1975Section 9A(1A)Section 9A(1A) of the Customs Tariff Act, 1975Section 9B of the Customs Tariff Act, 1975
17
Import Of Goods
6×
asked
2017–2026 6 medium
Tested provisions: Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017Customs ActCustoms Act, 1962Section 7(2) of IGST Act, 2017
19
Advance Ruling
4×
asked
2015–2022 4 medium
Tested provisions: CGST Act, 2017Section 97(2) of the CGST Act, 2017
20
Exemptions
4×
asked
2020–2026 4 medium
Tested provisions: CGST Act, 2017IGST Act, 2017Notification 12/2017-Central Tax (Rate)Section 10(23C)Section 12AASection 80G(5)
21
Indirect Taxes
4×
asked
2017–2017 4 medium
Tested provisions: GST Act, 2017Notification No. 108/95-C.E.Notification No. 8/2003- C.E.
Appeared in: Nov 2017 MTP
22
Service Tax
4×
asked
2016–2017 4 medium
Tested provisions: Notification No. 26/2012 ST dated 20.06.2012Notification No. 33/2012Rule 3(1) Service Tax Rules, 2005Section 75
23
E-Way Bill
4×
asked
2020–2021 4 medium
Tested provisions: CGST Act, 2017Rule 138(1) of the CGST Act, 2017
24
Offences And Penalties
4×
asked
2020–2022 4 medium
Tested provisions: CGST Act, 2017Section 129Section 132(1) of the CGST Act, 2017Section 138
25
Assessable Value
4×
asked
2019–2026 4 medium
Tested provisions: Customs Act, 1962Section 14 of the Customs Act, 1962
26
Composition Scheme
4×
asked
2015–2023 4 medium
Tested provisions: GST ActSection 10Section 10 of CGST Act, 2017
27
28
29
Refund
3×
asked
2021–2022 3 medium
Tested provisions: CGST Act, 2017, Section 54CGST Rules, 2017, Rule 89(5)Customs Act, 1962Section 18 of Customs Act, 1962Section 27Section 28D of the Customs Act, 1962
30
Aggregate Turnover
3×
asked
2020–2024 3 medium
Tested provisions: CGST Act, 2017Section 2(6) of the CGST Act 2017