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Input Tax Credit under GST

Weightage of Marks for CA Final Paper 8 Indirect Tax Laws

Section wise weightage of marks for CA Final Paper 8 (Indirect Tax Laws) for May 2018 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 May 2018 under New Scheme of Education and Training.

Section wise Weightage of Marks for Paper 8

Final Course Paper 8: Indirect Tax Laws (100 Marks)

Part-I: GST (75 Marks)

Section I (8 Marks to 15 Marks)

1 (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 levyo

1 (iii) Place of supply

1 (iv) Time and value of supply

1 (v) Input tax credit

Section II (15 Marks to 23 Marks)

1 (vi) Computation of GST liability

Section III (15 Marks to 30 Marks)

1 (vii) Procedures under GST – All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax, refund, job-work

1(viii) Provisions relating to electronic commerce

1 (ix) Liability to pay in certain cases

Section IV (8 Marks to 19 Marks)

1(xii) Demand and Recovery

1(xiii) Offences and Penalties

1(xiv) Advance Ruling

1(xv) Appeals and Revision

Section V (8 Marks to 12 Marks)

1(i) Constitutional aspects

1(x) Administration of GST; Assessment and Audit

1(xi) Inspection, Search, Seizure and Arrest

1(xvi) Other provisions

Part-II: Customs and FTP (25 Marks)

Section I (5 Marks to 10 Marks)

1(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

1(iii) Types of customs duties

1(iv) Valuation of imported and export goods

Section II (10 Marks to 18 Marks)

1(vi) Import and Export Procedures – All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores

1(viii) Warehousing

1(ix) Drawback

1(x) Demand and Recovery; Refund

1(xi) Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods

1(xii) Searches, seizure and arrest; Offences; Penalties; Confiscation and Prosecution

1(xiii) Appeals and Revision; Advance Rulings; Settlement Commission

Foreign Trade Policy

2(iii) Basic concepts relating to export promotion schemes provided under FTP

Section III (3 Marks to 5 Marks)

1(i) Introduction to customs law including Constitutional aspects

1(iv) Classification of imported and export goods

1(v) Officers of Customs; Appointment of customs ports, airports etc.

1(vii) Provisions relating to coastal goods and vessels carrying coastal goods

1(xiv) Other provisions

Foreign Trade Policy

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

2(ii) Basic concepts relating to import and export of goods

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