Indirect Tax Laws (IDT) | CRACKER Mahesh P. Gour, K.M. Bansal

895.00 805.00

This book covers all past exam questions (topic-wise & category-wise) & detailed (point-wise) answers for the CA-Final exam by ICAI till May 2023. It also covers RTPs & MTPs of ICAI, chapter-wise marks distribution, past exam trend analysis & comparison with ICAI study material.

CA Final | Nov. 2023 Exam



This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the questions & detailed answers strictly as per the syllabus of ICAI.

The Present Publication is the 8th Edition & amended upto 30th April 2023 for CA-Final | Nov. 2023 Exams. This book is authored by CA (Dr) Mahesh P. Gour & CA (Dr) K.M. Bansal. This book incorporates the following noteworthy features:

Coverage of this book includes:
All Past Exam Questions, including:
CA Final May 2023 Exam
Questions from RTPs and MTPs of ICAI
[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 May 2018 onwards
[Trend Analysis] for Previous Exams from Jan 2021 onwards
[Comparison with ICAI Study Material] Chapter-wise comparison with ICAI Study Material
[Most Updated & Amended] This book is updated & updated upto 30th April 2023
Contents of this book are as follows:

Goods and Services Tax
GST in India – An Introduction
Supply under GST
Charges of GST
Exemptions of GST
Place of Supply
Time of Supply
Value of Supply
Input Tax Credit
Tax Invoice, Credit/Debit Notes
Accounts and Records & E-Way Bill
Payment of Tax
Job Work
Electronic Commerce
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
Duty Drawback
Foreign Trade Policy 2023