Indirect Tax Laws (IDT) | CRACKER

This book is designed exclusively for the Final Level of the Chartered Accountancy Examination. It comprehensively covers past exam questions with detailed answers, adhering strictly to the new scheme of ICAI.

The Present Publication is the 11th Edition & amended up to 31st October 2024 for CA-Final | New Syllabus | May/Nov. 2025 Exams. This book is authored by CA (Dr) Mahesh Gour & CA (Dr) K.M. Bansal. This book incorporates the following noteworthy features:

Strictly as per the Latest Syllabus of the ICAI
[Extensive Coverage] including:
All Past Exam Questions and Answers, including:
CA Final | Nov. 2024 Exams
[Tabular Presentation of Answers] for easy learning
[Arrangement of Questions in Chronological Format] Both ‘topic-wise’ & ‘category-wise’
[Chapter-wise Marks Distribution] for Past Exams from Nov. 2020 onwards
[Previous Exam Trend Analysis] From May 2022 onwards
[Chapter-wise Comparison with ICAI Study Material]
Contents of this book are as follows:

Goods and Services Tax
Supply under GST
Charges of GST
Place of Supply
Exemptions of GST
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit/Debit Notes
Accounts and Records & E-Way Bill
Payment of Tax
Electronic Commerce
Returns
Refund
Job Work
Assessment and Audit
Inspection, Search, Seizure and Arrest
Demands and Recovery
Liability to Pay in Certain Cases
Offences and Penalties
Appeals and Revision
Advance Ruling
Miscellaneous Provisions
Customs & Foreign Trade Policy
Levy of Exemptions from Customs Duty
Types of Duty
Classification of Imported and Exported Goods
Valuation under the Customs Act, 1962
Importation, Exportation and Transportation of Goods
Warehousing
Duty Drawback
Refund
Foreign Trade Policy 2023