CS Professional Paper 7.2 Past Year Papers 2026 – GST & Corporate Tax Planning
CS Professional Paper 7.2 Past Year Papers 2026 are an important resource for students preparing for Goods and Services Tax (GST) & Corporate Tax Planning. Solving previous year question papers helps students understand the examination style, identify frequently tested concepts and improve answer-writing speed. Paper 7.2 is an elective paper under Group 2 of the Professional Programme and has Subject Code 552. ICSI provides previous-session question papers for this subject, including June 2026, December 2025 and June 2025. For the latest preparation, students should solve past papers along with the applicable ICSI study material and supplements. ICSI has also issued a December 2026 supplement for Paper 7.2 covering both Part I – Goods & Services Tax and Part II – Corporate Tax Planning.
FAQs
1. Where can students find CS Professional Paper 7.2 past year papers?
Students can access previous-session question papers through the official ICSI examination question-paper archive.
2. Which recent Paper 7.2 past papers should students solve?
Students should preferably start with June 2026, December 2025, June 2025 and December 2024 papers and then move to older papers.
3. Which GST topics should be analysed from past papers?
Important areas include Supply, Time of Supply, Value of Supply, ITC, GST liability, compliance, assessment, demand, recovery, appeals, inspection, search, seizure, offences and penalties.
4. Is ITC important for Paper 7.2 past-paper preparation?
Yes. Students should practise ITC eligibility, conditions, blocked credits, reversal, utilisation and GST liability calculations.
5. Which Corporate Tax Planning topics should be practised?
Students should focus on nature of business, location of business, managerial decisions and business restructuring, along with the fundamentals of corporate tax planning.
6. Should students solve old question papers?
Yes, but older papers should be checked against the current syllabus and applicable amendments before using them for final revision.
7. Can past year papers predict the next examination?
Past papers can help identify question styles and important concepts, but they cannot guarantee the questions that will appear in the next examination.
8. Should past papers be solved with the latest amendments?
Yes. Students should compare older questions with the latest applicable provisions and ICSI supplements.
9. How many Paper 7.2 past papers should a student solve?
Ideally, students should solve 4–6 recent examination-session papers, followed by focused practice of questions where they made mistakes.
10. How can past year papers help in preparing Corporate Tax Planning?
Past year papers can help students identify the type of questions asked from corporate tax planning, nature and location of business, managerial decisions and business restructuring. Since Corporate
Tax Planning carries 30 marks, analysing these questions can help students plan focused revision.
11. Should students solve the latest Paper 7.2 question paper before attempting older papers?
Yes. Students can begin with the latest available paper to understand the recent question style and then solve older papers for broader practice. ICSI's June 2026 examination page lists Paper 7.2 under
Subject Code 552, making it an important paper for recent-pattern analysis.
