ICAI Releases Study Guidelines for September 2025 CA Intermediate Taxation Exam [Read Guidelines]
In a bid to streamline the syllabus and reduce the volume of content, ICAI has also listed several exclusions
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The Institute of CharteredAccountants of India (ICAI) has officially issued its Study Guidelines for the September 2025 examination of CA Intermediate Paper 3: Taxation. The guidelines detail the applicable provisions of tax laws, key legislative updates, and specific exclusions from the Goods and Services Tax (GST) syllabus. The announcement provides vital clarity for candidates...
The Institute of CharteredAccountants of India (ICAI) has officially issued its Study Guidelines for the September 2025 examination of CA Intermediate Paper 3: Taxation. The guidelines detail the applicable provisions of tax laws, key legislative updates, and specific exclusions from the Goods and Services Tax (GST) syllabus. The announcement provides vital clarity for candidates preparing for one of the most crucial papers in the Chartered Accountancy curriculum.
According to the released document, the examination will cover provisions of the Central Goods and Services Tax (CGST) Act, 2017, and the Integrated Goods and Services Tax (IGST) Act, 2017, as amended by the Finance (No. 2) Act, 2024. Importantly, only amendments and changes that have become effective up to 28 February 2025 will apply for this exam. This means all legislative developments introduced by the Finance (No. 2) Act, 2024, that came into force before this cut-off date are relevant for candidates.
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The exclusions include rate-related provisions for supply of goods and services under both CGST and IGST Acts, reverse charge provisions on specific categories of goods under sections 9(3) and 5(3), and various exemption lists related to goods. Place of supply rules concerning imports, exports, OIDAR services, and tourists' refunds are similarly excluded. Additionally, candidates will not be tested on detailed valuation rules, specific input tax credit provisions related to banking companies, financial institutions, job work, and Input Service Distributors (ISD).
A notable clarification in the guidelines is that while tax rates for composition levy remain part of the syllabus, detailed rate charts for regular supplies are excluded. The guidelines stress that only content included in the October 2024 edition of ICAI’s Study Material, together with the September 2025 Statutory Update, will be applicable. Any amendments made to GST laws after the issuance of this Study Material will be relevant only if they are covered in the statutory update.
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The guidelines also remind candidates that provisions excluded in one part of the syllabus are also excluded in related topics, thereby avoiding confusion.
This announcement comes at a critical time, as students intensify their preparations in the run-up to the September exam cycle. Experts advise aspirants to align their study plans strictly with the ICAI’s official material and updates, and not to rely on unofficial sources that might cover non-applicable provisions.
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