Paper 11 - Indirect Taxation

This course prepares the learners for Paper 11 Indirect Taxation, of the CMA Intermediate Examinations conducted by the ICMAI. 

The course coverage is only 95% 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 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 the Dec 22 / Jun 23 attempts

GST

• 11.1 Matching, Reversal and Re-claim of ITC
• 11.2 Matching, Reversal and Re-claim of reduction in output tax liability
• 4 Change in rate of tax in respect of Supply of goods or Services

Customs

• 4.8 Imports by 100% Export Oriented Units (EOU)
• 4.9 Import / Procurement by SEZs
• 4.10 Project Import

CMA Institute course syllabus can be accessed here https://icmai.in/upload/Students/Syllabus2016/Inter/Paper-11-Jan2021.pdf

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.