CA Final Nov 2023 Paper-8 Weightage of Marks

Section wise weightage of marks for CA Final Paper 8 (Indirect Tax Laws) for Nov 2023 Exam under New Scheme of Education and Training.

The Board of Studies (BoS) of the Institute of Chartered Accountant of India (ICAI) has now assigned weightage of marks to various sections of a subject. This facility would help students to plan their studies in a structured manner for the coming ICAI examinations.

Accordingly, each subject has been divided into various topics and topics have been grouped into sections and weightage range has been assigned to these sections. The question paper would take into consideration the weightage range assigned to different sections.

Following are the detail section wise weightage of marks assigned to the Paper-8 Indirect Tax Laws of CA Final course examination to be held in Nov 2023 under New Scheme of Education and Training.

Indirect Tax Laws: Section wise Marks Weightage

Part-I: GST (75 Marks)

SectionWeightageContents
I45%-65%(ii) Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax (including reverse charge); Exemption from tax; Composition levy.

(iii) Place of supply

(iv) Time and value of supply

(v) Input tax credit

(vi) Computation of GST liability
II10%-30%(vii) Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job-work

(viii) Liability to pay in certain cases
III10%-25%(xi) Demand and Recovery

(xii) Offences and Penalties

(xiii) Advance Ruling

(xiv) Appeals and Revision
IV5% -10%(i) Introduction to GST in India including Constitutional aspects

(ix) Administration of GST; Assessment and Audit

(x) Inspection, Search, Seizure and Arrest

(xv) Other provisions
GST Section wise Marks Weightage May/Nov 2023

Part-II: Customs and FTP (25 Marks)

SectionWeightageContents
I40% – 65%(ii) Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty

(iii) Types of customs duties

(iv) Classification of imported and export goods

(iv) Valuation of imported and export goods
II20% – 45%(vi) Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores

(ix) Drawback

(x) Refund

Foreign Trade Policy
(iii) Basic concepts relating to export promotion schemes provided under FTP
III10% – 20%(i) Introduction to customs law including Constitutional aspects

Foreign Trade Policy

(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions

(ii) Basic concepts relating to import and export
Customs and FTP Chapter and Topic wise weightage of marks May/Nov 2023

Chapter wise weightage of CA Final Paper-8 IDT

GST (75 Marks)

Chapter NumberWeightageChapter Name and Topics
Chapter-2
Chapter-3
Chapter-4
Chapter-5
Chapter-6
Chapter-7
Chapter-8
35-50 Marks2. Supply under GST
3. Charge of GST
4. Exemptions from GST
5. Place of Supply
6. Time of Supply
7. Value of Supply
8. Input Tax Credit
Chapter-9
Chapter-10
Chapter-11
Chapter-12
Chapter-13
Chapter-14
Chapter-15
Chapter-16
Chapter-20
8-24 Marks9. Registration
10. Tax Invoice, Credit and Debit Notes
11. Accounts and Records; E-way Bill
12. Payment of Tax
Unit 1: Payment of Tax, Interest and Other Amounts
Unit 2: Tax Deduction at Source and Collection of Tax at Source
13. Returns
14. Import And Export Under GST
15. Refunds
16. Job Work
20. Liability to Pay in Certain Cases
Chapter-19
Chapter-21
Chapter-22
Chapter-23
8-18 Marks19. Demands And Recovery
21. Offences And Penalties
22. Appeals And Revisions
23. Advance Ruling
Chapter-1
Chapter-17
Chapter-18
Chapter-24
3-8 Marks1. GST in India – An Introduction
17. Assessment And Audit
18. Inspection, Search, Seizure And Arrest
24. Miscellaneous Provisions
GST Section wise Marks Weightage May/Nov 2023

Customs and FTP (25 Marks)

Chapter NumberWeightageChapter Name and Topics
Chapter-1
Chapter-2
Chapter-3
Chapter-4
10-16 Marks1. Levy of and Exemptions from Customs Duty
Unit II: Levy and Exemptions
2. Types of Duty
3. Classification of Imported and Export Goods
4. Valuation under the Customs Act, 1962
Chapter-5
Chapter-6
Chapter-7
Chapter-8
Chapter-9
5-12 Marks5. Importation, Exportation and Transportation of Goods
6. Warehousing
7. Duty Drawback
8. Refund

9. Foreign Trade Policy
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP
Chapter-1
Chapter-9
2-5 Marks1. Levy of and Exemptions from Customs Duty
Unit I: Introduction to Customs Law

9. Foreign Trade Policy
Unit I: Introduction to FTP
Customs and FTP Chapter and Topic wise weightage of marks May/Nov 2023


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