CA Final · Group II
CA Final Nov 2026 – Indirect Tax Laws Mock Test Series
3 full-syllabus mock tests for CA Final Indirect Tax Laws, for the November 2026 attempt.
- Checked copy within 24 hours
- Checked question by question against the official solution
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What’s inside · 3 papers
3 papers
Indirect Tax Laws 3 papers
Indirect Tax Laws – Mock Test 1Preview
Indirect Tax Laws – Mock Test 2
Indirect Tax Laws – Mock Test 3
What you get
- 3 full-syllabus mock tests for Indirect Tax Laws
- Copy checked within 24 hours with ICAI-style step-wise marks
- Reason given for every mark cut, with the correct line to write
- New papers every attempt, set at the real ICAI exam standard
- Every amendment applicable for November 2026 tested
- Personalised study schedule till your exam
- Mentorship whenever you’re stuck, through a ticket or a message
1 checked submission per paper. The official solution is open as soon as you buy.
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- CA Final Nov 2026 Group I – Full Syllabus Mock Tests₹143 per subject, ₹429 in total, was ₹349 per subject, 59% off.
- CA Final Nov 2026 Both Groups – 1 Full Syllabus Mock Test₹63 per subject, ₹379 in total, was ₹149 per subject, 57% off.
- CA Final Nov 2026 Group I – 1 Full Syllabus Mock Test₹93 per subject, ₹279 in total, was ₹149 per subject, 37% off.
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How hard are the papers?
As hard as the real exam. Each paper follows ICAI’s pattern, marking scheme and difficulty, and together the papers cover every topic, with more weight on the topics that come up most.
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Read the refund policyA CA Final IDT mock test should test GST the way Paper 5 does: one long case with many transactions, where each needs the right treatment (taxable, exempt, composite, reverse charge, blocked credit) and a line of legal reasoning, plus a customs and FTP part worth 20 marks. This one is a full 100-mark Paper 5 on ICAI's current pattern, set on the law for the attempt it's written for. Write it by hand, then upload the scanned answer sheet as one PDF. Within 24 hours you get it back with ICAI-style step-wise marks for every question and the reason for every mark cut.
Plans and how the checking works are on the CA Final test series page; here we stay with Paper 5, which is part of the CA Final Group 2 test series with DT and IBS.
CA Final IDT paper pattern
From ICAI's Guidance Notes for the Final exam (PDF) (opens in a new tab), the section-wise weightage (PDF) (opens in a new tab) and the most recent Final Group II suggested answers (PDF) (opens in a new tab):
| Paper 5: Indirect Tax Laws | |
|---|---|
| Parts of the syllabus | Part I: Goods and Services Tax (80 marks); Part II: Customs & FTP (20 marks) |
| Marks and time | 100 marks, 3 hours |
| Part I of the paper | 30 marks of case scenario based MCQs, four options, all compulsory: 23 MCQs (16 of 1 mark, 7 of 2 marks) in ICAI's Mock Test Papers for Nov 2026, and in our mocks |
| Part II of the paper | 70 marks of descriptive questions: Question 1 compulsory, then any four of the other five, so 14 marks each |
| Negative marking | None, and no reasoning is needed for MCQ answers |
| Printed on the paper | "Working notes should form part of the answer." |
Use the 15 minutes of advance reading time (PDF) (opens in a new tab) to list the transactions in the long GST case. Our CA Final exam pattern guide covers the other papers.
Which law and amendments apply
GST and customs law change through the year, so the law for Paper 5 is fixed attempt by attempt. ICAI's RTP for each attempt states the Finance Act and the cut-off date for notifications and circulars; the study material notice adds the statutory update. Find the RTP on our CA Final RTP page, and see how to revise amendments for a method.
IDT section-wise weightage
ICAI weights each part of Paper 5 separately (section-wise weightage, PDF (opens in a new tab)) and permits "a deviation of maximum ±5%".
Part I: GST (80 marks)
| Section | Topics | Weightage |
|---|---|---|
| I | Supply, charge, reverse charge, classification, exemptions, place, time and value of supply, ITC, computation | 45%–65% |
| II | Procedures (registration, invoices, e-way bill, returns, payment); refunds; job work | 10%–30% |
| III | Administration, assessment and audit; inspection, search, seizure and arrest; other provisions | 0–5% |
| IV | Demand and recovery; offences and penalties; advance ruling; appeals and revision; ethics under GST | 15%–30% |
Part II: Customs & FTP (20 marks)
| Section | Topics | Weightage |
|---|---|---|
| I | Levy and exemptions; types of duties; classification and valuation | 40%–65% |
| II | Import and export procedures; warehousing; refund; FTP export promotion schemes | 20%–45% |
| III | Introduction to FTP and customs law; basic import-export concepts | 10%–20% |
Where students lose marks in IDT
What ICAI's examiners wrote about Paper 5 in May 2026 (Group II suggested answers, PDF (opens in a new tab)) and January 2026 (Group II examiners' comments, PDF (opens in a new tab)):
- No legal reasoning. In Question 1, "Many examinees also did not substantiate their answers with appropriate legal reasoning."
- Wrong nature of supply. Many "failed to identify that extended warranty on the electric car constituted a composite supply".
- Schedule III mixed up with exemptions. "Many examinees confused transactions or activities treated as "neither a supply of goods nor a supply of services" under Schedule III with exempt supplies."
- Reverse charge paid from credit. "Some candidates were also unaware that RCM liability must be discharged in cash and incorrectly claimed input tax credit (ITC) while paying the same."
- General answer to a specific question. On section 129(3), "Most examinees discussed the general modes of recovery of tax dues instead of the prescribed order of appropriation."
For comments on the other papers, read ICAI examiners' comments: mistakes that cost marks.
How to use an IDT mock
Timing plan for 3 hours. In reading time, choose your four optional questions. Give the MCQs about 45 minutes. In a long GST case, take the transactions one by one and give each its treatment, the section or notification it rests on, and the figure. Then about 25 minutes per descriptive question, and 10 minutes to check. Customs is only 20 marks, but in the most recent paper it came up in both the MCQs and the descriptive questions, so revise it early. See how to attempt a CA Final paper in 3 hours for the full time plan.
When to write it. After you have revised both parts and read the RTP and statutory update for your attempt. Write it from 2 PM, by hand, in one sitting, and leave a day to redo every transaction you got wrong. ICAI's IDT RTPs, MTPs and past papers are on our CA Final free resources page.
Frequently asked questions
How many marks is customs in CA Final IDT?
Customs and FTP together make up Part II of the syllabus, worth 20 marks. GST is Part I, worth 80 marks.
Are the GST rates in ICAI questions real?
Not necessarily. ICAI's RTP for Paper 5 says the GST and customs rates in its questions are hypothetical, so use the rate the question gives.
Is there negative marking in CA Final IDT MCQs?
No. ICAI's Guidance Notes rule out negative marking for wrong answers, so answer every MCQ, including the customs ones.
Indirect Tax Laws guides
CA Final IDT amendments for Nov 2026: GST, customs and FTP
CA Final IDT amendments for Nov 2026 from ICAI's Statutory Update: rule 14A, Baggage Rules 2026, RSP valuation, 30 April 2026 cut-off, worked RTP answers.
· 13 min read
CA Final Nov 2026 IDT important questions: 10 repeat types
CA Final IDT important questions for Nov 2026: 10 types from ICAI's last 4 papers and the RTP, each with where ICAI set it, what wins marks and the trap.
· 12 min read
CA Final IDT mock test: a 3-mock plan before 11 Nov 2026
CA Final IDT mock test guide for Nov 2026: what a good IDT paper must test, a 3-hour time plan, where GST and customs marks go, and a 3-mock schedule.
· 11 min read
CA Final IDT chapter-wise weightage & ABC analysis Nov 2026
CA Final IDT chapter-wise weightage from ICAI's last 4 papers: marks by GST and customs chapter, what's new for Nov 2026 and an ABC order before 11 Nov.
· 18 min read
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