Practical Learning Series — Indirect Taxes (CA FINAL)

Indirect Taxes, from Paduka’s Practical Learning Series, authored by CA G. Sekar, B.Com., FCA and CA R.S. Balaji, B.Com., FCA, is a comprehensive and exam-oriented study resource designed specifically for CA Final students. This 3rd Edition (March 2026), published by Commercial Law Publishers (India) Pvt. Ltd., is updated for students appearing in the May 2026, September 2026, and January 2027 examinations.

The book incorporates relevant legislative and syllabus updates, including amendments introduced by the Finance Act, 2025, and provides structured coverage of the CA Final Indirect Taxes syllabus in a clear and student-friendly format. The content follows a practical learning approach that helps students build conceptual clarity while developing the ability to apply statutory provisions in examination-oriented situations.

The subject matter integrates relevant Acts, Rules, case laws, circulars, and notifications in a consolidated manner, reducing the need to refer to multiple sources while studying important topics. Tables, flowcharts, diagrams, practical illustrations, and exam-oriented explanations further support understanding, retention, and effective revision.

The book covers the complete scope of the CA Final Indirect Taxes syllabus, including:

• Comprehensive coverage of all topics prescribed under the CA Final Indirect Taxes syllabus
• Detailed and student-friendly coverage of Goods and Services Tax (GST) law
• Updated amendments in Customs Law as per the Finance Act, 2025
• Relevant statutory provisions, Rules, case laws, circulars, and notifications
• Latest judicial developments and important legal updates in indirect taxation
• Salient aspects of the Foreign Trade Policy in a dedicated chapter
• Practical illustrations and examination-oriented explanations
• Case scenario-based multiple choice questions (MCQs)
• Fast Track Referencer for quick revision and last-minute preparation

The Present Publication is the 3rd Edition | March 2026, designed for CA Final students under the applicable ICAI syllabus, with the following noteworthy features:

• Complete CA Final Coverage – Comprehensive coverage of the Indirect Taxes syllabus prescribed for CA Final students
• Updated for 2026–27 Exams – Suitable for students appearing in the May 2026, September 2026, and January 2027 examinations
• Finance Act, 2025 Updates – Incorporates relevant legislative amendments, including important updates in Customs Law
• Comprehensive GST Coverage – Detailed and student-friendly explanation of Goods and Services Tax law and related provisions
• Integrated Legal Coverage – Relevant Acts, Rules, case laws, circulars, and notifications discussed together for better conceptual understanding
• Latest Judicial Developments – Includes important legal developments and case law updates relevant to indirect taxation
• Foreign Trade Policy – Covers important and salient aspects of the Foreign Trade Policy in a dedicated chapter
• Practical Learning Approach – Concepts explained with practical illustrations and exam-oriented examples to strengthen application skills
• Visual Learning Tools – Tables, flowcharts, and diagrams used to improve clarity, understanding, and long-term retention
• Case Scenario-based MCQs – Includes application-oriented multiple choice questions for examination practice
• Fast Track Referencer – Designed to support quick revision and efficient last-minute preparation before examinations
• Exam-focused Presentation – Content structured in alignment with CA Final examination requirements and practical answer application

This book is particularly suitable for:

• CA Final students preparing for the May 2026, September 2026, and January 2027 examinations
• Chartered Accountancy aspirants seeking a structured and exam-focused study resource
• Students looking for comprehensive coverage of GST and Customs Law
• Candidates seeking practical illustrations and application-based learning
• Professionals and trainees requiring a practical understanding of indirect taxation laws
• Faculty members and academicians teaching indirect taxation subjects
• Practitioners looking for a concise reference covering amendments and important case law developments

Whether used for detailed subject study, conceptual strengthening, examination practice, quick revision, or last-minute preparation, Indirect Taxes serves as a comprehensive and practical learning resource for CA Final students seeking to master GST, Customs Law, and other important areas of the Indirect Taxes syllabus while staying aligned with the latest statutory developments.