CMA Inter Indirect Taxation Study Material December 2019 pdf – Free Download ICMAI Paper 11 in PDF


Free Download CMA Inter Indirect Taxation Study Material pdf for December 2019 exams. Indirect Taxation subject is paper 11 in CMA Inter examination and one the subject in CMA. CMA Inter is 2nd stage in revised CMA Course. We’ve given Revised Syllabus 2016 CMA Intermediate Indirect Taxation Material by chapter-wise. You can download CMA Inter Paper 11 study material in pdf format by unit wise & chapterwise in PDF Format. ICMAI has released CMA Inter Paper 11 Indirect Taxation study material for CMA Syllabus 2016 students officially in website also.

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Download CMA Inter Indirect Taxation Study Material Dec 2019

Indirect Taxation is one of the subject in ICWAI Intermediate Course. Indirect Taxation Paper 11 Study Material December 2019 is mentioned below :

About Material

  • Given Study material is applicable for December 2019
  • Name of the Text Book :Indirect Taxation
  • Paper No – PAPER 11
  • Author : ICMAI
  • No of Pages :
  • Edition : May 2018

CMA Inter Paper 11 Study Material – Syllabus 2016

(Indirect Taxation)


CMA Inter Study Material December 2019 – All Subjects (Revised)


List of Chapters in CMA Inter Paper 11


Goods and Services Tax Act & Rules

1.0 Introduction

What is GST

One Nation-One Tax

Dual GST Model

► Central Goods and Services Tax Act, 2017 (CGST)
► State Goods and Services Tax Act, 2017 (SGST)
► Union Territory Goods and Services Tax Act, 2017 (UTGST)
► Integrated Goods and Services Tax Act, 2017 (IGST)

Goods and Services Tax Network (GSTN)

► Functions of GSTN (i.e. Role assigned to GSTN) Constitution (101st Amendment) Act, 2016
GST Council

► Guiding principle of the GST Council

► Functions o

Section 7(1)(c) of the CGST Act, 2017 the activities specified in Schedule I, made or agreed to
be made without a consideration

► Permanent transfer/disposal of business assets

► Supply between related persons or distinct persons

► Supply to agents or by agents

► Importation of Services

Section 7(1)(d) the activities to be treated as supply of goods or supply of services as referred to
in Schedule II

► Renting of Immovable Property

► Information Technology software

► Transfer of the right to use any goods for any purpose

► Composite supply

Non-taxable Supplies under CGST Act, 2017

► Section 7(2) (a) activities or transactions specified in Schedule III;

► Section 7(2)(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, Section 7(3) the transactions that are to be treated as—

(a) a supply of goods and not as a supply of services; or

(b) a supply of services and not as a supply of goods. Composite and Mixed Supplies (Section
8 of CGST Act, 2017)

Meaning of Composite and Mixed Supplies Composite Supply Mixed supply Levy and Collection Composition Levy Exemption from tax Person liable to pay tax Forward Charge Reverse Charge Person who are required to pay tax under section 9(5) of CGST (i.e. Electronic Commerce Operator) 3.0 Time, Value and Place of Supply

Time of supply

Place of supply

Value of supply

Change in rate of tax in respect of supply of goods or services

4.0 Input Tax Credit

Eligibility for taking Input Tax Credit (ITC)

Blocked Credits

Method of Reversal of Credits

Input Tax Credit in respect of goods sent for Job-Work

Distribution of credit by Input Service Distributor (ISD)

5.0 Registration under GST Law

Persons not liable for registration

Compulsory registration

Concept of Distinct Persons under GST

Procedure for registration

Deemed registration

Casual taxable person

Non-resident taxable person

Cancellation vs. Revocation of registration

6.0 Tax Invoice, Credit and Debit Notes and other documents under GST

7.0 Accounts, Other Records

8.0 Payment of Tax

Computation of Tax liability and payment of tax Interest on delay payment of tax

9.0 TDS & TCS under GST

10.0 Returns

11.0 Matching Concept under GST

12.0 GST Audit by Professionals

13.0 E _Waybills under GST – Basics


1.0 Basic Concepts Introduction Definitions Circumstances of Levy

2.0 Types of Duties

Introduction Types of Duties

► Basic customs duty

► IGST (replacement of CVD and Spl. CVD)

► Protective duties

► Safeguard duty

► Countervailing Duty on subsidized articles

► Anti-dumping duty

3.0 Valuation under Customs


Valuation of Imported Goods

Valuation of Export Goods

4.0 Import and Export Procedure


Import Procedure (including warehousing)

Export Procedures

Deemed Exports

Duty drawback

5.0 Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Customs Law

Study Note 1 : Customs Law – Basic Concepts

1.1 Introduction
1.2 Definitions
1.3 Circumstances of Levy of Customs Duties
1.4 Duty Liability in Certain Special Circumstances
1.5 Circumstances under which no Duty will be Levied

Study Note 2 : Types of Duties

2.1 Introduction
2.2 Types of Duties
2.3 Exemption from Customs Duty

Study Note 3 : Valuation under Customs

3.1 Introduction
3.2 Valuation of Imported Goods
3.3 Valuation of Export Goods

Study Note 4 : Import & Export Procedures

4.1 Import Procedure under Customs
4.2 Goods Cleared for Home Consumption
4.3 Warehousing
4.4 Export Procedure under Customs
4.5 Deemed Export
4.6 Duty Drawback
4.7 Negative List of Duty Drawback
4.8 Imports by 100% Export Oriented Units (EOU)
4.9 Import/Procurement by SEZs
4.10 Project Import

Study Note 5 : Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

5.1 Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Buy CMA Inter Indirect Taxation Books Online at

You can buy CMA Inter Indirect Taxation Books of Various authors and publishers for December 2019 exams through online at

Bharat Law House's Indirect Taxation for CMA Inter May/June 2018 Exam by CA. Raj K. Agrawal
  • CA. Raj K. Agrawal, CA. Shivangi Agrawal
  • Bharat Law House
  • Paperback
Indirect Taxes - Concepts & Procedures for CA, CS and CMA (Set of 2 Volumes)
  • CA. Alok Agarwal
  • Taxofinn Publications
  • Paperback
  • Edition no. 1 (01/01/1970)
Income Tax For CA Intermediate (IPC)

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  • Income Tax Book
  • Taxation Book
  • Direct Tax Book
  • CA Intermediate Taxation
Systematic Approach To Indirect Taxation - Including GST & Customs (CMA INTER)
  • Dr. Girish Ahuja & Dr. Ravi Gupta
  • Wolters Kluwer
  • Paperback

Best Authors & Publishers of ICAI (Cost) Inter Indirect Taxation Books

  • CA. Raj K. Agrawal, CA. Shivangi Agrawal
  • CA. Alok Agarwal
  • Mohd. Rafi
  • Dr. Girish Ahuja & Dr. Ravi Gupta

How to get CMA Inter Indirect Taxation Physical Text Books

For Registered Students :

ICWAI Inter students who are registered for CMA Inter Course on or after 1st June 2017 will get revised CMA Inter Indirect Taxation Physical Text Book along with other subjects through speed-post/Courier by ICMAI to your address.

Converted or Other Students : 

You can get CMA Inter Indirect Taxation Physical Text Book at your nearest local ICAI (Cost) branch office by paying the cost of the book.

Share CMA Inter Indirect Taxation Study Material Dec 2019 article to other CMA Intermediate students who are searching to download CMA Inter Indirect Taxation Study Material and help them in their CMA Inter Paper 11 exam preparation.

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