CA Final Indirect Tax Laws Study Material by ICAI – Chapter-wise PDFs

CA Final IDT ICAI Study Material

GST – Core Provisions

Start with the core GST framework covering supply, charge of GST, place of supply, exemptions, time of supply and valuation.

GST – ITC, Registration & Compliance

This section covers input tax credit, registration, invoices and notes, records and e-way bills, payment of tax, e-commerce transactions and returns.

GST – Advanced Compliance, Assessment & Appeals

These chapters move into import and export under GST, refunds, job work, assessment and audit, enforcement, recovery, offences, appeals and advance ruling.

Customs Law & Foreign Trade Policy

The Customs section covers levy and exemptions, types of duty, classification, valuation, import-export procedures, warehousing and refund, along with Foreign Trade Policy.

How to prepare CA Final Indirect Tax Laws

• Build the GST flow first. Connect supply, charge, place, time and value of supply before moving into ITC and compliance.
• Track amendments carefully. IDT is amendment-sensitive, so always revise from material applicable to your examination attempt.
• Keep compliance provisions organised. Maintain separate revision notes for registration, invoices, payment, returns, refund and appeals.
• Study Customs as a separate block. Focus on levy, classification, valuation, import-export procedures, warehousing and refund.
• Finish with ICAI RTPs, MTPs and previous examination questions. Use exam resources after completing the Study Material.

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