# Taxmann Cracker - Indirect Tax Laws & Practice Book for CMA Final by Nidhi Mody

**Taxmann Cracker - Indirect Tax Laws & Practice Book for CMA Final by Nidhi Mody**

**Edition :** 3rd (July 2026)

Indirect Tax Laws & Practice – CRACKER is Taxmann's dedicated exam-preparation companion for CMA Final, Group IV, Paper 19, prepared strictly in line with the ICMAI Syllabus 2022. Part of Taxmann's well-known CRACKER series, the book is built around a single promise: take a student who has studied the law and turn that knowledge into marks in the examination hall.

Instead of re-explaining the statute from scratch, the book distils each topic into a quick recap and then puts the student to work on a large, curated bank of fully solved past-examination questions—arranged module-by-module in the exact order of the syllabus. Every question carries its exam attempt, marks, and Theory/Practical tag, and every answer is written the way it should appear in the paper: structured, point-wise, and supported by the relevant sections, rules, and notifications.

This Edition is updated for the law applicable to the December 2026 and June 2027 attempts; it functions simultaneously as a revision handbook, a question bank, a trend-analysis tool, and a self-assessment kit—everything a final-level student needs for the last stretch before the exam.

The Present Publication is the 3rd Edition | July 2026 authored by CMA Nidhi Mody, with the following noteworthy features:

-   \[**Coverage Of Fully Solved Past Exam Questions till June 2026**\] A deep bank of 400+ questions with complete, examiner-style answers, drawn from attempts spanning June 2015 to June 2026, so students practise on more than a decade of genuine exam material
-   \[**Module-wise Marks Distribution & Trend Analysis of Past Exams**\] A consolidated weightage table (covering the June 2023 to June 2026 attempts, with an average column) plus a question-by-question, attempt-by-attempt trend analysis, letting students see exactly how marks have historically been split across modules
-   \[**Tabular** **'****Quick Review'** **Summary**\] Every topic opens with a crisp 'Quick Review' recap—frequently presented in tabular form—of the key provisions, charts, and rules before the questions begin, making revision fast and visual
-   \[**Module-wise Comparison with the CMA Study Material**\] Each of the book's modules is mapped to the corresponding ICMAI study-material module number (1–27), so students can move seamlessly between the two resources
-   \[**Theory & Practical Tagging with Attempt & Marks**\] Questions mirror the real paper: labelled by type, stamped with the exam session, and weighted, which trains time management and expectation-setting
-   \[**Answer-writing Discipline**\] Solutions are presented in structured, point-wise form and cite the governing law (sections, rules, FTP paragraphs, and specific notifications), reinforcing how to earn full marks
-   \[**Fully Updated for the Current Law**\] Reflects Syllabus 2022 and the latest position, including the Baggage Rules, 2026, Foreign Trade Policy \[2023\] (with schemes such as RoDTEP), and the SEZ Scheme

The book covers the entire Paper 19 syllabus across two sections and sixteen modules:

-   **Section A – Goods and Services Tax (GST) Act and Rules**
    -   Basics, Supply & Composition Scheme
    -   Time of Supply
    -   Place of Supply
    -   Value of Supply
    -   Input Tax Credit
    -   TDS & TCS under GST
    -   E-Way Bill
    -   GST Refunds
    -   GST Returns
    -   GST Registration
    -   Accounts & Records
    -   Audit, Dispute Resolve Mechanism & Inspection, Search & Seizure—Assessment · Audit · Inspection, Search & Seizure · Demands & Recovery · Offences & Penalties · Appeals & Revision · Advance Ruling
    -   Other Miscellaneous Provisions—Anti-Profiteering (Sec. 171) · Invoicing & E-Invoice · Transitional Provisions · Electronic Ledgers
-   **Section B – Customs Act & Rules (with Allied Laws: Foreign Trade Policy & SEZ)**
    -   Customs Act & Rules — Basics & Import Valuation Rules · Warehousing · Duty Drawback · Baggage Rules, 2026 · Import at Concessional Rate of Duty · Remission of Duties · Refund · Trade Facilitation Measures
    -   Foreign Trade Policy \[2023\] — Salient Features & Schemes
    -   Special Economic Zone (SEZ) Scheme — Salient Features & Schemes
-   **Plus**—module-wise solved papers with suggested answers for December 2025 and June 2026, showing how the concepts come together across a full attempt

The book follows a consistent, revision-first flow:

-   **Strategic Front Matter** — Before the chapters, students get three planning tools:
    -   Module-wise Marks Distribution table
    -   Previous Exams Trend Analysis (broken down question-by-question by attempt)
    -   Module-wise Comparison with Study Material
-   **Two Syllabus-aligned Sections** — Section A (GST) and Section B (Customs, FTP & SEZ), split into 16 modules that follow the ICMAI sequence
-   **Chapter Architecture** — Rach chapter opens with A Quick Review—a recap of the relevant law, often in tabular form—followed by past-exam questions arranged topic-wise. Each question is tagged with its attempt, marks, and Theory/Practical category, and answered in a structured format with working notes and statutory references
-   **Full Solved Papers** — Complete module-wise solved papers for Dec. 2025 and June 2026 round off the book, letting students simulate and self-check a whole paper

## Details

- **Price:** 315.0 INR
- **Vendor:** Taxmann
- **Tags:** CMA Final Books, Commerce Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 315.00 INR | In stock |

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> Updated: 2026-11-01