Section

Type

Total Marks

Description

Section A

Objective (MCQs)

30 Marks

15 MCQs × 2 marks each

Section B

Descriptive Questions

70 Marks

Attempt 5 out of 7, each for 14 marks

Total

100 Marks

Balanced between theory, numericals & law

Level

Description

MCQs

Moderate to tricky – included numerical GST, FTP exemptions, and arrest law

Descriptive

Moderate to tough – real-world scenarios, valuation, FTP & Customs

Overall

Moderate to tough with a strong emphasis on conceptual + numerical clarity

Download the CMA Final Indirect Tax Laws & Practice Question Bank

Download now

Quick Revision? Grab Your CMA Final Indirect Tax Laws Short Notes Now!

Download now

Get CMA Final Indirect Tax Laws & Practice Question Papers – Last 10 Years PDF

Download now

Sharpen Your IDT Concepts with 500+ Practice MCQs 

Download now

Topics/Concepts

Number of MCQs

Nature of Questions

GST Hotel Tariff, Exemptions, ITC Limits

3

Concept-based

Supply Valuation (Second-hand goods, FTP)

3

Numerical & Exemption Based

Arrest and Detention under CGST Act

1

Legal provision-based

FTP (Deemed Exports, Status Holder Limits)

2

Straightforward if FTP is revised

GST Baggage Valuation, Identical Goods

2

Law + numerical

Milling & Rice, Pre-deposit in IGST Appeals

2

GST rate application and litigation

Services under Religious Places

1

Exemption threshold memory test

Miscellaneous (Customs, Records, Value Add)

1

One-liners from customs law & DFIA

Question No.

Focus Area

Skills Tested

Q2

E-Invoice Exemption, GSTR Amendment

Law + Practical Application

Q3

Railway Services + Composition to Regular Scheme ITC

Interpretation + Computation

Q4

E-Commerce TCS (Flykart) + Rule 28 Valuation

Working knowledge of new business rules

Q5

Time of Supply on Coupons + Interest

Practical GST Computation

Q6

FTP + Deemed Exports + Classification

FTP Memorization + Application

Q7

Customs Duty on Baggage + Reimport after Export for Repair

Numerical + Documentation Understanding

Q8

Appeal under GST + Overseas Subscription Services & GST on SaaS

Critical Thinking + Jurisdiction Law

Observation

Implication for Students

Real-life case-based questions

Must prepare practical case studies

Amendments tested (Rate change, Rule 32)

Always cover latest RTPs, ICAI notifications

Mix of direct numerical and interpretative Qs

Don't skip theory or numericals

FTP & Customs not ignored

Revise DGFT Handbook & Import Procedures

Rule-based MCQs (Rule 69, Rule 28)

Must know rule numbers with logic

Tip No.

Action Point

Why It Matters

1

Revise GST Sections (10, 16-18, 28, 32)

Frequently tested in both theory & MCQs

2

Solve 3 Full-Length MTPs + June 2025 Paper

Simulates real exam & boosts speed

3

Maintain short notes per topic (FTP, ITC, Supply Valuation)

Saves last-minute time

4

Learn case laws & write working notes

Examiner-friendly answers

5

Focus on Rule-based MCQs (Rule 69, Rule 28, FTP rules)

Scoring area if remembered

6

Subscribe to updates on GST & FTP from trusted sources

Paper included recent changes

CMA Final Corporate and Economic Law

Click here

CMA Final Strategic Financial Management

Click here

CMA Final Direct Tax Laws and International Taxation

Click here

CMA Final Strategic Cost Management

Click here

CMA Final Cost and Management Audit

Click here

CMA Final Corporate Financial Reporting

Click here

CMA Final Indirect Tax Laws and Practice 

Click here