ICAI News – The Institute of Chartered Accountants of India has officially released the CA Inter Taxation Study Guidelines for the January 2026 Exam.
These guidelines are important for every CA Intermediate student because they clearly explain what to study in Paper 3 – Taxation (Section B: GST) & what topics have been excluded from the syllabus. The CA Inter Taxation Study Guidelines also help students focus only on relevant topics and avoid wasting time on non-applicable provisions.
Key Highlights of CA Inter Taxation Study Guidelines (January 2026)
- Applicable GST Law:
The provisions of CGST Act, 2017 and IGST Act, 2017 (as amended by Finance No. 2 Act, 2024) are applicable. - Cut-off date for amendments:
All amendments effective up to 30 June 2025 will be applicable for the January 2026 CA Inter exam. - Study Material relevance:
Only the October 2024 ICAI Study Material and ICAI Statutory Updates for January 2026 will be considered for the exam.
Topics Excluded from GST Syllabus
According to the CA Inter Taxation Study Guidelines, the following topics will be applicable:
| Syllabus Topic | Exclusions for Jan 2026 Exam |
| Charge of tax including RCM | GST rate lists for goods & services, RCM goods categories |
| Exemptions | All exemptions related to supply of goods |
| Place of Supply | Imports/exports, OIDAR services, tourist refund, actionable claims |
| Time of Supply | Change in rate of tax provisions |
| Value of Supply | CGST Rules 27–35 fully excluded |
| Input Tax Credit | ITC for banks, ISD distribution rules, job work, refund, ITC reversal |
What Should You Study?
The entire content from:
- ICAI Study Material (Oct 2024 Edition)
- Statutory Update for Jan 2026 exam is relevant. Students must strictly follow these resources for GST preparation.
Why Do These Guidelines Matter?
The CA Inter Taxation Study Guidelines help students:
- Understand exactly what is relevant for scoring marks
- Avoid studying deleted topics
- Prepare smartly according to ICAI requirements
- Stay updated for GST law changes
These Study Guidelines are official and students must follow them strictly for the January 2026 attempt. Avoid studying outdated content from coaching notes or YouTube without checking syllabus relevance first.
Also Read:
