GST Guidelines for CA Intermediate Paper 3: Taxation – September 2025 Exam Pattern & Syllabus

The GST section of CA Intermediate Paper 3: Taxation for the September 2025 exam focuses on testing candidates’ understanding and application of GST law through a structured format comprising 15 marks of case-based MCQs and 35 marks of descriptive questions.

The paper emphasizes Application & Analysis (A&A) skills with limited focus on Comprehension & Knowledge (C&K), covering key topics like supply, ITC, registration, tax payment, and returns. Questions are to be based on laws amended up to February 28, 2025, excluding GST rates, certain ITC rules, and specific place of supply provisions. Candidates must rely on ICAI Study Material and statutory updates for preparation.

GST Guidelines for CA Intermediate Examination, Paper 3: Taxation – September 2025

If you’re preparing for the Intermediate Course Examination – Paper 3: Taxation scheduled for September 2025, it is crucial to understand how the Goods and Services Tax (GST) component will be assessed.

This article will walk you through the structure, objectives, question format, and syllabus coverage for the GST section (Section B) so you can approach your exam preparation with clarity and confidence.

Overview: Paper 3 – Taxation

Paper 3: Taxation is split into two major sections, each carrying equal weight:

• Section A: Income-tax Law (50 Marks)
• Section B: Goods and Services Tax (50 Marks)

The main objective of Section B is to test a conceptual understanding of GST provisions and the ability to apply them to moderately complex scenarios.

Examination Structure

The question paper consists of two divisions:

🔹 Division A – Case-Based MCQs (30 Marks)

• Compulsory
• 15 marks each from Income-tax Law and GST
• No negative marking
• No reasoning required

🔹 Division B – Descriptive Questions (70 Marks)

• Split evenly between both tax domains (35 + 35 marks each)
• Each section includes one compulsory question (15 marks) and three optional questions (attempt any two for 10 marks each)

Section B: Goods and Services Tax (50 Marks)

Let’s explore this section in detail to help you understand how to prepare effectively.

Division A: Case-Based MCQs (15 Marks)

• Includes 1–2 case scenarios and 2 independent small cases
• Designed to assess Application & Analysis (A&A) skills only
• No questions based on Comprehension & Knowledge (C&K)
• Answers must be based on application of GST law provisions to real-world facts

Key Focus:

• Value of supply
• ITC utilization
• Tax liability determination
• No need to write reasoning or steps—just pick the correct answer

Division B: Descriptive Questions (35 + 10 = 45 Marks)

This part comprises one compulsory and three optional questions, as follows:

✅ Q.5 – Compulsory (15 Marks)

• Includes two parts:
  • 1 question of 10 marks: Computation-focused (e.g., GST liability, value of supply)
  • 1 question of 5 marks: Shorter scenario with application requirements
• Assesses Application & Analysis skills

✅ Q.6–Q.8 – Attempt Any Two (10 Marks Each)

• A mix of:
  • Application & Analysis (A&A)
  • Comprehension & Knowledge (C&K)
• Internal choice available in one of the questions
• Must include working notes and assumptions

Skill-Wise Weightage (GST Section)

Understanding the relative weight of skill sets helps prioritize study efforts:

Content-Wise Weightage

The syllabus is divided into three content areas, with the following focus:

AUBSP recommends prioritizing Section II, which forms the backbone of GST law application and carries the most marks.

❌ Topics Excluded from the Syllabus

To help focus your efforts, here’s what you don’t need to study for the exam:

• GST rates for goods/services (except Composition Levy)
• Goods under reverse charge
• Place of supply for exports/imports & special cases
• Chapter IV of CGST Rules, 2017 (Rules 27–35)
• Certain ITC rules (job work, ISD, Rule 38/42/43)
• Exemptions for supply of goods

⚖️ Applicable Laws and Amendments

You will be tested on the latest GST laws and amendments up to February 28, 2025, including:

• CGST Act, 2017
• IGST Act, 2017
• Amendments via Finance (No. 2) Act, 2024
• Notifications/Circulars:
  • Till Oct 31, 2024: Included in ICAI Study Material
  • Between Nov 1, 2024 – Feb 28, 2025: Covered via Statutory Update (Web-hosted)

AUBSP emphasizes: base your answers only on content from these sources. Stay updated with official ICAI publications and supplementary materials.

Question Design Guidelines (For Paper Setters)

These guidelines ensure fairness and clarity:

• Questions should be unambiguous and solvable within 3 hours
• GST rates must be mentioned when required
• No sub-parts with only 1 mark
• Case facts must lead to a unique correct answer
• Descriptive answers must allocate marks for reasoning/notes
• Avoid areas of legal ambiguity

Instructions for Students

Division A – MCQs:

• Use OMR sheet
• No reasoning needed
• No negative marking

Division B – Descriptive:

• Q.5 is compulsory
• Attempt any two out of Q.6 to Q.8
• Include working notes
• Mention assumptions clearly
• Base answers on laws as amended up to Feb 28, 2025

Final Thoughts by AUBSP

The September 2025 examination aims to test not just your memory, but your ability to interpret and apply GST law in real-world contexts. With the right balance between conceptual clarity and practical problem-solving, you’ll be well-equipped to tackle Section B of Paper 3: Taxation.

At AUBSP, we encourage all candidates to:

1. Understand the law, not just memorize it
2. Practice computation and scenario-based questions
3. Stay updated with the Statutory Updates
4. Read ICAI’s Study Material thoroughly

Success lies in your application of knowledge, and AUBSP is here to help you achieve that every step of the way.