Shuchita CMA Final Scanner Paper 19 Indirect Tax June 26
Shuchita CMA Final Scanner Paper 19 Indirect Tax June 26
For June 2026 & Dec. 2026 Exams
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 22 exams up to Dec. 2025)
- 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 5 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!