Indirect Tax laws & Practice - CMA Final (Old)

This course prepares the learners for Paper 18 Indirect Tax Laws & Practice, of the CMA Final Examinations conducted by the ICMAI. 

The course coverage is only 90% of the syllabus from a conceptual & exam perspective; Students are advised to note that the course has been created using CA institute material and for students pursuing CA. The concepts, exam paper questions, etc all are from CA Material only. Most of the content for CMA India is similar to that of CA. Concepts are the same across both CA & CMA but the questions explained in the syllabus of CMA India / asked the exams by ICMAI could vary.

Students are also advised to note that the following topics are not covered, and they SHALL NOT BE provided for Jun / Dec 22 attempts

GST

• 3. Classification of Goods and Services under GST - Reading the Rate Schedule
• 14. Matching Concept under GST
• 18. Goods and Services Tax (Compensation to State) Act, 2017
• 22.  Transitional Provisions
• 25. Operation of GST Portal - A walk-through

Customs

5.9 Imports / Procurement by SEZs 756

5.10 High Seas Sales 756

9.22 Self-assessment of Customs Duty 829
9.23 Duty under Protest 830
9.24 Importer Exporter Code (IEC Number) 831
9.25 Risk Management System 831
9.26  Detention Certificate 832
9.27 Boat Note 833
9.28 Prohibition Relating to Import or Export of Goods 833
9.29 Penalties under Customs 833
9.3  Whether Custom Authorities are Authorized to Auction the Confiscated Goods during the Period of Pendency of Appeal 833
9.31 Offences and Prosecutions under Customs 833
9.32 Compounding of Offences 843
9.33 First Charge on Property of Assessee 844
9.34 Integrated Declaration under Indian Customs Single Window Project 844

11.0 Search, Seizure, Confiscation and Miscellaneous Provisions

12.0 Comprehensive Issues under Customs

CMA Institute course syllabus can be accessed here CMA Final Paper 18 Syllabus

 June 23 course is valid till 30th June 2023. If exams are postponed beyond these dates, students can choose to extend the course till the revised exam dates on payment of extension fees.