CA Final September 2025: Indirect Tax Laws (Paper 5) Guidelines, Syllabus & Exam Pattern

The CA Final Paper 5 – Indirect Tax Laws for the September 2025 exam is structured into two parts: Goods and Services Tax (80 marks) and Customs & Foreign Trade Policy (20 marks), with 30% of the assessment through case-based MCQs and 70% through descriptive questions.

The syllabus emphasizes application and analysis skills, excluding GST rates on goods/services and certain transitional provisions. Only amendments and notifications effective up to 28.02.2025 are applicable. Based on ICAI’s official guidelines and interpreted by AUBSP, the paper format, skill-weightage, and exclusions ensure clarity, precision, and practical competence for examinees.

Paper 5: Indirect Tax Laws – Detailed Guidelines and Structure

Preparing for Final Course Paper 5: Indirect Tax Laws for the September 2025 attempt under the New Scheme of Education and Training? This article walks you through everything you need to know – from structure, syllabus, assessment approach, amendments, and exclusions. Whether you’re a student or a faculty member, this guide will help you align perfectly with ICAI’s expectations.

Syllabus Overview

The syllabus is structured into two core components:

Part I – Goods and Services Tax (GST)

Weightage: 80 Marks
Objective: To analyze, interpret, and apply GST provisions to case scenarios and computations.

Part II – Customs & Foreign Trade Policy (FTP)

Weightage: 20 Marks
Objective: To understand and apply customs laws and FTP provisions with analytical rigor.

Examination Pattern

Division A: Case-Based MCQs (30 Marks)

• GST: 26 Marks
• Customs & FTP: 4 Marks
• MCQs will be based on case scenarios requiring deep understanding and analysis.
• All MCQs carry 2 marks, no negative marking, and no need to justify answers.

Division B: Descriptive Questions (70 Marks)

• GST (64 Marks):
  • Q1 is compulsory (14 marks) and based on computation of GST liability.
  • Candidates must answer 4 out of 5 remaining questions (10 marks each).
• Customs & FTP (20 Marks):
  • Candidates must answer 4 out of 5 short descriptive questions (4 marks each).

Skill-Wise Assessment Breakdown

To ensure a balanced evaluation, the exam assesses three tiers of cognitive skills:

MCQs test only Application & Analysis. No MCQ should test direct knowledge recall or evaluation skills.

Important Amendments Applicable

For September 2025 exam, the applicable laws and amendments are:

• GST and Customs Laws amended by the Finance (No. 2) Act, 2024, and relevant notifications and circulars effective up to 28.02.2025.
• Exclusions: Any amendments not effective by this date, including selective provisions from Finance Acts of 2019, 2023, and 2024 (e.g., Section 65A of Customs Act), are not examinable.

As advised by AUBSP, students should rely strictly on the November 2024 edition of ICAI Study Material along with the Statutory Update for September 2025.

❌ Study Guidelines and Exclusions

AUBSP.com recommends you avoid wasting time on excluded topics. Here are key exclusions:

1. GST Rates for goods/services
2. Exemptions for goods under GST
3. Kerala Flood Cess computation
4. Certain transitional provisions
5. Unnotified amendments or provisions “for information only” in study modules

Instructions for Candidates

Division A (MCQs):

• Select the right option (A/B/C/D) on the OMR sheet.
• No explanation or working required.

Division B (Descriptive):

• Q1 is mandatory.
• Attempt any four from Q2 to Q6.
• Provide working notes and clearly state assumptions.

Tips for Paper Setters (And Indirectly for Students Too)

• Set questions only from unambiguous provisions.
• Avoid computational MCQs with multiple correct answers – set questions where only one minimum tax payable option is possible.
• Don’t include sub-parts worth only 1 mark in descriptive sections.
• Draft questions with clarity and precision, ensuring they are solvable within 3 hours.

Final Thoughts from AUBSP

The ICAI has laid down a robust, analytical, and practical-oriented structure for this paper. By following the guidelines provided in the official document and relying on AUBSP’s interpretation, students can optimize their preparation. Remember:

“Success comes not just from hard work, but from working smart — knowing what to focus on, and what to leave out.”