CA Final Indirect Tax Laws Chapter Wise Weightage — Nov 2026 (Paper 5)

Official ICAI section-wise weightage for Paper 5: Indirect Tax Laws — 100 marks, 3 hours. Use it to put your revision hours where they earn the most marks in the November 2026 attempt.

Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024) — valid for the November 2026 attempt.

Part I

Goods and Services Tax (GST)

80 marks

Part II

Customs & Foreign Trade Policy

20 marks

Complete Chapter-Wise Weightage Table

Section	Chapters / Topics	Weightage	Priority
Part I: Goods and Services Tax (GST)
Section I Levy, Supply, ITC & Computation (case studies)	Levy and collection of CGST and IGST Concept of supply: inter-State, intra-State, territorial waters Charge of tax including reverse charge Classification Exemption from tax Place of supply Time of supply Value of supply Input tax credit Computation of GST liability	45%–65% ≈ 36–52 marks	HIGH
Section II Procedures, Refunds, Job Work & Liability to Pay	Registration Tax invoice, credit and debit notes Electronic way-bill Accounts and records Returns Payment of tax Refunds (incl. case studies) Job work Liability to pay in certain cases	10%–30% ≈ 8–24 marks	MEDIUM
Section III Administration, Assessment & Audit, Inspection	Administration of GST Assessment and audit Inspection, search, seizure and arrest Other provisions	0%–5% ≈ 0–4 marks	LOW
Section IV Demands, Offences, Advance Ruling, Appeals & Ethics	Demand and recovery Offences and penalties Advance ruling Appeals and revision Ethics under GST	15%–30% ≈ 12–24 marks	MEDIUM
Part II: Customs & Foreign Trade Policy
Section I Levy, Types of Duties, Classification & Valuation	Levy of customs duties: taxable event, charge, exceptions, exemption Types of customs duties Classification of imported and export goods Valuation of imported and export goods	40%–65% ≈ 8–13 marks	LOW
Section II Import/Export Procedures, Warehousing, Refund & Export Promotion	Import and export procedures incl. baggage, postal goods, stores Warehousing Refund Export promotion schemes under FTP (basic concepts)	20%–45% ≈ 4–9 marks	LOW
Section III Introduction to Customs Law & FTP	Introduction to customs law incl. Constitutional aspects Introduction to FTP: legislation, salient features, administration, contents Basic concepts relating to import and export	10%–20% ≈ 2–4 marks	LOW

Weightage shown is within each part; each part carries the marks noted above.

How to Use This Weightage

Lead with Levy, Supply, ITC & Computation (case studies) (45–65% of Part I: Goods and Services Tax (GST)). It carries the most marks in the paper, so it should get your first and deepest revision pass — followed by Demands, Offences, Advance Ruling, Appeals & Ethics (15–30% of Part I: Goods and Services Tax (GST)). Together the top two areas are roughly 62 of the 100 marks.

Practise, don't just read. For the heavy sections, work through past papers, MTPs and RTPs rather than re-reading notes — ICAI reuses question patterns closely. You'll find 25 Indirect Tax Laws papers with suggested answers on this site.

Don't abandon the low-weight sections. They are usually smaller in scope and often the easiest, most predictable marks — a quick, reliable buffer toward the 40-mark pass line. Always confirm the current attempt's amendments against the latest ICAI RTP.

Frequently Asked Questions

What is the chapter-wise weightage for CA Final Indirect Tax Laws?

Per ICAI's official Board of Studies weightage (New Scheme), Indirect Tax Laws (Paper 5, 100 marks) is split as: Levy, Supply, ITC & Computation (case studies) 45–65% of Part I: Goods and Services Tax (GST), Procedures, Refunds, Job Work & Liability to Pay 10–30% of Part I: Goods and Services Tax (GST), Administration, Assessment & Audit, Inspection 0–5% of Part I: Goods and Services Tax (GST), Demands, Offences, Advance Ruling, Appeals & Ethics 15–30% of Part I: Goods and Services Tax (GST), Levy, Types of Duties, Classification & Valuation 40–65% of Part II: Customs & Foreign Trade Policy, Import/Export Procedures, Warehousing, Refund & Export Promotion 20–45% of Part II: Customs & Foreign Trade Policy, Introduction to Customs Law & FTP 10–20% of Part II: Customs & Foreign Trade Policy.

Which chapters carry the most marks in CA Final Indirect Tax Laws?

The highest-weight area is Levy, Supply, ITC & Computation (case studies) (45–65% of Part I: Goods and Services Tax (GST)), followed by Demands, Offences, Advance Ruling, Appeals & Ethics (15–30% of Part I: Goods and Services Tax (GST)). The top two together are roughly 62 of the 100 marks, so they deserve your first revision hours.

Is this Indirect Tax Laws weightage valid for November 2026 attempt?

Yes. This is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the November 2026 attempt. Always cross-check the latest RTP for any amendments before the exam.

How is the CA Final Indirect Tax Laws paper structured?

100 marks in 3 hours, across 2 parts (Goods and Services Tax (GST), Customs & Foreign Trade Policy). You can practise 25 Indirect Tax Laws papers with suggested answers on this site.

Practise Indirect Tax Laws with 25 papers

Past exam papers, MTPs and RTPs for Paper 5 — with suggested answers from ICAI.

Indirect Tax Laws Practice Papers →

Related Resources

All CA Final Papers Weightage → Indirect Tax Laws Papers → ICAI Mock Tests →