Shuchita Solved Scanner CMA Final Paper 19 Indirect Tax Laws and Practice Dec 26 Exam

Shuchita CMA Final Scanner Paper 19 Indirect Tax Dec 26

Shuchita CMA Final Scanner Paper 19 Indirect Tax Dec 26

For Dec. 2026 Exams

• Covers ICMAI content (Solved Questions from past 23 exams up to June. 2026)
•  Star Rating of Chapters with ABC Analysis for focused prep
• Updated solutions with latest amendments
• Video solutions available on Request
• Question-type classification:
• PYQs (Past Year Question)
• Unique trend tools: * Chapter Marks Trend Graph * Chapter-Wise Marks Analysis * Chapter-wise Compulsory Questions Analysis * Paper trend analysis (last 1 exams)
• Question-type classification:
• Distinguish Between • Descriptive Questions • Objective Questions •Short Notes • Practical Questions

Content Coverage:

Section A: GST Act & Rules

• Supply under GST – A Refresh
  • Time of Supply (Advance)
  • Place of Supply
  • Valuation (Advanced)
  • Input Tax Credit (Advanced)
  • Zero Rated Supplies and Deemed Exports
  • TDS & TCS under GST
  • E-way Bill
  • GST Refunds – Inverted Duty Structure & Zero-rated Supplies
  • GST Returns
• Accounts and Records
  • GST Annual Return and Audit
  • Transition to GST
  • Dispute Resolution under GST
  • Inspection, Search, Seizure, Arrest & Prosecution
  • Anti-profiteering
  • GSTN Portal (Practical Use)

Section B: Customs Act & Rules

• Valuation & Related Party Transactions
  • Customs Procedures (Baggage, Courier, Post)
  • Manufacture in Bond
  • Duty Drawback
  • Import at Concessional Rate (Rules, 2017)
  • Remission of Duties
  • Refund
  • Trade Facilitation Measures
  • Export Promotion Schemes (FTP)
  • Special Economic Zone (SEZ) Scheme…and much more, as per ICMAI syllabus!