CMA Inter Indirect Tax: Complete Syllabus and Chapter-Wise Weightage

If you are preparing for the CMA Intermediate exam, understanding cma inter indirect tax is not optional. It is one of the most scoring papers if studied in the right way. This subject mainly deals with GST and Customs Law. Once you understand the basics, the rest becomes much easier. In this guide, I will explain the complete CMA Inter Indirect Tax syllabus, chapter-wise coverage, and expected weightage in the exam, in the simplest way possible.

Moreover, this blog is written for you, not for search engines. So relax. Read slowly. You will get clarity. If you are studying through CMA Inter coaching, this guide will help you align your classes with self-study and revision in a smart way.

What is CMA Inter Indirect Tax?

CMA Inter Indirect Tax focuses on taxes that are charged on goods and services, not directly on income. In India, the two main indirect taxes covered in the CMA Inter syllabus are:

• Goods and Services Tax (GST)
• Customs Law

Indeed, GST carries the highest weightage in the exam. So most of your time should go there.

Also Check: CMA Exam Dtes

CMA Inter Indirect Tax Syllabus Overview

The syllabus is divided into two broad parts:

1. Part I – Goods and Services Tax (GST)
2. Part II – Customs Law

Let us understand each part step by step.

Part I: Goods and Services Tax (GST)

GST forms the backbone of cma inter indirect tax. Almost 70–75% of the paper comes from GST. So yes, you cannot afford to ignore even a single chapter here.

1. Introduction to GST

This is where your GST journey begins.

You learn about:

• Meaning of GST
• Need for GST in India
• Benefits of GST
• Constitutional background
• Structure of GST (CGST, SGST, IGST, UTGST)

Weightage is low, but concepts are basic. Moreover, many MCQs come from here.

2. Levy and Collection of GST

This is one of the most important chapters.

It covers:

• Meaning of supply
• Types of supply
• Composite and mixed supply
• Time of supply of goods and services
• Value of taxable supply
• Reverse charge mechanism

Indeed, questions from this chapter are asked every attempt.

Expected Weightage: High (8–10 marks)

3. Charge of GST and Exemptions

Here, you learn:

• Taxable person
• Exempt supplies
• Zero-rated supply
• Non-taxable supply

Moreover, practical questions are very common from this area.

4. Place of Supply

This chapter decides whether CGST+SGST or IGST will be charged.

You study:

• Place of supply for goods
• Place of supply for services
• Inter-state and intra-state supply

Though short, it is tricky. Practice is key.

Expected Weightage: Medium (4–6 marks)

5. Input Tax Credit (ITC)

This is a scoring chapter if you are clear.

Topics include:

• Meaning of ITC
• Conditions to claim ITC
• Blocked credits
• Apportionment of ITC
• Reversal of ITC

Moreover, examiners love numerical questions from ITC.

Expected Weightage: High (8–10 marks)

6. Registration under GST

Here you understand:

• Who should register
• Compulsory registration
• Types of registration
• Cancellation and amendment

Usually tested through theory or short notes.

7. Tax Invoice, Credit and Debit Notes

This chapter is simple and direct.

You study:

• Meaning of tax invoice
• Time limit for issue
• Credit note and debit note
• Revised invoice

Weightage is low but questions are easy.

8. Returns under GST

This chapter explains:

• Types of returns
• Due dates
• GSTR forms
• Late fees and interest

Moreover, practical understanding helps here.

Expected Weightage: Medium (4–6 marks)

9. Payment of Tax

You learn:

• Electronic cash ledger
• Electronic credit ledger
• Interest on late payment
• Order of utilisation of ITC

Often combined with ITC questions.

10. Assessment, Audit, Demand and Recovery

This is a theory-heavy chapter.

It covers:

• Types of assessment
• Audit by tax authorities
• Demand notices
• Recovery provisions

Usually tested through short descriptive questions.

11. Refunds under GST

Topics include:

• Refund of excess tax
• Refund of ITC
• Time limits
• Interest on delayed refunds

Small chapter, but important.

12. Offences and Penalties

You study:

• Types of offences
• Penalties
• Prosecution
• Compounding of offences

Good for MCQs and short notes.

Part II: Customs Law

Customs Law forms around 25–30% of cma inter indirect tax. Though smaller than GST, it is scoring if done properly.

1. Introduction to Customs Law

This chapter explains:

• Meaning of customs
• Types of customs duties
• Important definitions
• Territorial waters

Simple theory-based questions are asked.

2. Levy and Exemption from Customs Duty

Here you learn:

• Chargeability of customs duty
• Exemptions
• Types of duties like BCD, IGST on imports

This chapter forms the base for numericals.

3. Classification and Valuation of Goods

Very important chapter.

It covers:

• HSN classification
• Rules of interpretation
• Valuation methods
• Transaction value

Indeed, numerical questions are very common.

Expected Weightage: High (6–8 marks)

4. Import and Export Procedures

This chapter explains:

• Import procedures
• Export procedures
• Documents required
• Warehousing

Usually asked in theory form.

5. Duty Drawback and Refund

You study:

• Meaning of duty drawback
• Types of drawback
• Refund of customs duty

Short and scoring chapter.

Chapter-Wise Weightage

Overall, GST contributes around 70–75%, and Customs contributes around 25–30%.

How to Study CMA Inter Indirect Tax Smartly

Let me be honest with you.

• First, clear GST basics.
• Then move chapter by chapter.
• Practice numericals daily.
• Revise provisions weekly.
• Use ICAI-style language in answers.

Moreover, always study from the latest syllabus and amendments, as indirect tax changes fast.

Also Read: CMA Inter Question Papers

Frequently Asked Questions(FAQs)

Ques. 1. Is CMA Inter Indirect Tax difficult?
Ans. No. It looks big, but once basics are clear, it becomes logical.

Ques. 2. Is GST more important than Customs?
Ans. Yes. GST has higher weightage.

Ques. 3. Can I score exemption in this paper?
Ans. Absolutely. Many students score well with proper practice.

Final Words

CMA Inter Indirect Tax is not about mugging up sections. It is about understanding flow, logic, and application. If you study smartly and revise regularly, this subject can easily become your strength.

Moreover, if you combine self-study with the right CMA Inter coaching, your preparation becomes faster and more confident. Take one chapter at a time. Stay calm. You are doing fine.