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