Practical Learning Series — Indirect Taxes (CA FINAL)

This edition of 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 study resource designed specifically for students preparing for the CA Final examinations. Updated for the May 2026, September 2026, and January 2027 exam attempts, the book incorporates all relevant legislative and syllabus updates, including amendments introduced by the Finance Act, 2025. Published by Commercial Law Publishers (India) Pvt. Ltd., this 3rd Edition (March 2026) provides structured and exam-oriented coverage of the Indirect Taxes subject in a clear and student-friendly format.

The book presents the subject matter in a practical learning style, ensuring conceptual clarity while aligning closely with the CA Final syllabus requirements. The content integrates statutory provisions, rules, case laws, circulars, and notifications in a consolidated manner, making it a reliable academic and professional reference for mastering indirect taxation laws.

The content spans the full scope of the CA Final Indirect Taxes syllabus, including:

• Comprehensive coverage of all topics prescribed in the CA Final syllabus for Indirect Taxes
• Detailed and student-friendly coverage of the Goods and Services Tax (GST) law
• Updated amendments in Customs Law as per the Finance Act, 2025
• Concept explanations supported with tables, flowcharts, and diagrams for better clarity and retention
• Integrated discussion of relevant provisions including the Act, Rules, case laws, circulars, and notifications in one place
• Coverage of the latest judicial developments and important legal updates relevant to indirect taxation
• Salient aspects of the Foreign Trade Policy discussed in a dedicated chapter
• Practical illustrations and exam-oriented explanations aligned with ICAI examination patterns
• Fast Track Referencer for quick revision and efficient last-minute preparation
• Case scenario–based multiple choice questions (MCQs) for exam practice
• Updated content incorporating the latest amendments and practice questions

This edition is particularly suitable for:

• CA Final students preparing for May 2026, September 2026, and January 2027 examinations
• Chartered accountancy aspirants seeking a structured and exam-focused study resource
• Professionals and trainees requiring a practical understanding of GST and Customs laws
• Faculty members and academicians teaching indirect taxation subjects
• Practitioners looking for a concise reference covering the latest amendments and case law developments

With its structured explanations, updated legislative content, and exam-oriented approach, this edition of Indirect Taxes serves as a reliable and practical guide for mastering the CA Final Indirect Taxes syllabus and staying aligned with current statutory provisions.