IPCC Indirect Tax Important Theory Questions May 2017

This is the exclusive post of Important Topics and Questions for CA IPCC Indirect Tax part. CA IPCC Indirect Tax Important Topics were divided into chapter wise modules. In each chapter of Indirect Tax Syllabus, we have provided Important Questions which are theory based and Important Topics from which students can expect practical problems. Merge these topics into Study Plan for CA IPCC for effective results. Students can also get free Indirect Tax Notes in PDF format on FinApp.

Service Tax Important Topics

The Most important questions and topics in Service Tax part of Indirect Tax are listed out below. See the Tax Amendments here.

Important Topic Weightage
Concept of ‘Consideration’ 4 Marks
Premature Termination of Employment 5 Marks
Service Tax on Approved Vocational Education Course 5 Marks
Service Tax on Transportation of Passengers 4 Marks

Po of Taxation Important Topics

The list of Important questions and topics in Point of Taxation part of Indirect Tax are listed out below.

Important Topic Weightage
Determination of POT under Best Judgement 4 Marks
Rule 3 of POT 4 Marks
POT on Continuous Supply of Service 5 Marks

Important Topics in Valuation

The list of Important questions and topics in ‘Valuation of Taxable Services’ of Indirect Tax are listed out below.

Important Topic Weightage
Currency Exchange 4 Marks
Pure Agent 5 Marks
Air Travel Agent Related Topics 4 Marks

 

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Exemptions Important Topics

The list of Important questions and topics in ‘Exemptions and Abatements’ of Indirect Tax are listed out below.

Important Topic Weightage
Services by an Artist 5 Marks
Forwarding agency 4 Marks
Services by Tour Operator in relation to Pacakge Tour 4 Marks
Hospital Services 5 Marks

Important Topics from Procedures

The list of Important questions and topics in ‘Service Tax Procedures’ of Indirect Tax Syllabus are listed out below.

Important Topic Weightage
Sponsorship Service 4 Marks
Abatement on Renting of Motor Cars 4 Marks
Single Challan for Multiple Services 5 Marks
Delayed Service Tax Returns 4 Marks

Cenvat Credit Important Topics

The list of Important questions and topics in ‘Service Tax Procedures’ of Indirect Tax are listed out below.

Important Topic Weightage
Credit on Services to United Nations, Transport of Passengers 4 Marks
Services by Insurance and Rapair and Maintenance 4 Marks
CCR Rule 3 5 Marks
Cenvat Credit on Capital Goods 5 Marks

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