# Shuchita Scanner CMA Final Paper - 19 Indirect Tax Laws and Practice (Assessment Year 2026-27) Green Edition

**Shuchita Scanner CMA Final Paper - 19 Indirect Tax Laws and Practice (Assessment Year 2026-27) Green Edition**

**Edition :** 47th (2026)

**Exam Attempt :**  Dec 2026, June 2027

Smarter than a question bank—this Scanner shows **what to study and where to focus** with ICMAI -aligned content, trend insights, and fully updated solutions.

**📌 Key Highlights**

✅ Covers ICMAI content (Solved Questions from past 23 exams up to June. 2026)✅ Star Rating of Chapters with ABC Analysis for focused prep

✅ Updated solutions with latest amendments✅ Video solutions available on Request

✅ Question-type classification:

      • PYQs (Past Year Question)

✅  Unique trend tools:  
\* Chapter Marks Trend Graph  
\* Chapter-Wise Marks Analysis  
\* Chapter-wise Compulsory Questions Analysis  
\* Paper trend analysis (last 1 exams)✅ Question-type classification:

• Distinguish Between • Descriptive Questions • Objective Questions •Short Notes • Practical Questions

**📘 Content Coverage:**

**Section A: GST Act & Rules**

• Supply under GST – A Refresh  
• Time of Supply (Advance)  
• Place of Supply  
• Valuation (Advanced)  
• Input Tax Credit (Advanced)  
• Zero Rated Supplies and Deemed Exports  
• TDS & TCS under GST  
• E-way Bill  
• GST Refunds – Inverted Duty Structure & Zero-rated Supplies  
• GST Returns

• Accounts and Records  
• GST Annual Return and Audit  
• Transition to GST  
• Dispute Resolution under GST  
• Inspection, Search, Seizure, Arrest & Prosecution  
• Anti-profiteering  
• GSTN Portal (Practical Use)

**Section B: Customs Act & Rules**

• Valuation & Related Party Transactions  
• Customs Procedures (Baggage, Courier, Post)  
• Manufacture in Bond  
• Duty Drawback  
• Import at Concessional Rate (Rules, 2017)  
• Remission of Duties  
• Refund  
• Trade Facilitation Measures  
• Export Promotion Schemes (FTP)  
• Special Economic Zone (SEZ) Scheme…and much more, as per ICMAI syllabus!

**🧠 Who is This Book For?**

• First-time students who want structured guidance  
• Repeaters who need trend-based insights  
• Anyone looking for topic-wise clarity—not just solved Qs

## Details

- **Price:** 252.0 INR
- **Vendor:** Shuchita Prakashan
- **Tags:** CMA Final Books, CMA Final Scanner, Commerce Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 252.00 INR | In stock |

## Images

- Shuchita Scanner CMA Final Paper - 19 Indirect Tax Laws and Practice (Assessment Year 2026-27) Green Edition - BuyTestSeries.in

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> Updated: 2026-10-24