Taxmann’s Cracker – Indirect Tax Laws & Practice (ITLP) (CMA-Final) (New Syllabus) by Nidhi Mody for Dec 2026 Exams – 3rd Edition July 2026.

Indirect Tax Laws & Practice (Paper 19) requires candidates to seamlessly integrate complex GST provisions with Customs and Foreign Trade policies. Taxmann’s CRACKER is built around a single promise: take a student who has studied the law and turn that knowledge into marks in the examination hall. Rather than re-explaining the statute from scratch, this 3rd Edition (July 2026) distills each topic into a quick recap before diving into a massive, curated bank of fully solved past-examination questions.

Designed for Answer-Writing Discipline

The book functions simultaneously as a revision handbook, a question bank, a trend-analysis tool, and a self-assessment kit. Every answer is written exactly the way it should appear in the paper: structured, point-wise, and supported by the relevant sections, rules, and notifications.

• Strategic Front Matter: Before tackling the chapters, students can map their study plan using the Module-wise Marks Distribution and the Previous Exams Trend Analysis, showing exactly how marks have historically been split.

• Tabular ‘Quick Review’: Every topic opens with a crisp recap of key provisions, charts, and rules, making pre-exam revision fast and highly visual.

• Exam-Tagged Practice: Every question is stamped with its exam session, mark weightage, and a Theory/Practical tag, allowing students to train their time management and expectation-setting.

• Full Solved Papers: Complete module-wise solved papers for Dec 2025 and June 2026 round off the book, letting students simulate a whole paper.

Syllabus Coverage & Modules

The book covers the entire Paper 19 syllabus across two sections, meticulously mapped to the 27 modules of the ICMAI study material:

• Section A – Goods and Services Tax (GST) Act and Rules: Covers everything from basics and the Composition Scheme to Input Tax Credit, TDS/TCS, E-Way Bills, GST Refunds, Returns, Audit, Search & Seizure, Appeals, and Anti-Profiteering.

• Section B – Customs Act, FTP & SEZ: Comprehensive coverage of Customs Import Valuation, Warehousing, Duty Drawback, Baggage Rules 2026, the Foreign Trade Policy [2023] (including RoDTEP), and Special Economic Zone (SEZ) Schemes.

Who Should Buy This Book?

• CMA Final Candidates: The ultimate practice-and-revision tool for students preparing for the Paper 19 (Group IV) examinations targeting the Dec 2026 and June 2027 attempts.

• Coaching Institutes & Faculty: A highly structured, updated, and exam-tagged resource for setting mock exams and guiding intensive classroom practice.

About the Author

CMA Nidhi Mody is an accomplished finance and taxation professional who secured an All-India Rank 6 in her CMA Final and Rank 12 in CMA Inter. Holding a B.Com degree and certified in DISSA (ICMAI), she brings over five years of hands-on practical experience in Goods and Services Tax (GST) and costing. Her deep industry exposure, gained through her tenure at a listed company, ensures that her writing is grounded in both academic excellence and practical, real-world compliance.

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