CA Intermediate Taxation - GST Ch 07: Input Tax Credit MCQ tests

Chapter-wise practice tests for Chapter 8: Input Tax Credit (ITC) for CA Intermediate Paper 3 Taxation (May 2027 attempt). Compulsory core topic covering eligibility & conditions u/s 16 (possession of invoice, GSTR-2B reflection, receipt of goods/services, payment of tax, 180-day vendor payment rule), blocked credits u/s 17(5) (motor vehicles, food/catering, personal consumption, gifts without consideration, lost/destroyed goods), reversal of credit under Rules 42 & 43, and special circumstances u/s 18.

Tests here: 5 tests, 125 questions in all, 25 questions in 16 case scenarios in each test, 60 minutes and 50 marks each, no negative marking. After you submit you see your score, a chapter-wise and difficulty-wise breakdown, and an explanation for every question.

Law and standards used: Central Goods and Services Tax Act, 2017 & Integrated Goods and Services Tax Act, 2017; Finance Act, 2026 amendments and statutory circulars/notifications up to 31st October 2026; ICAI CA Intermediate Study Material (May 2027 Examination).

Each test contains 25 questions totaling 50 marks in 60 minutes, strictly following ICAI New Scheme case scenarios and analytical MCQs with 2 marks per question and no negative marking.

The questions are strictly mapped to the June/July 2026 ICAI Study Material for CA Intermediate Paper 3 Taxation, governed by the Finance Act 2026 (AY 2027-28 for Income Tax; CGST/IGST circulars up to October 2026 for GST) for the May 2027 examination attempt.

Yes. Practice mode offers immediate statutory feedback, section citations, and trap explanations after each question. Exam mode simulates real exam pressure with a live timer and issues a downloadable performance certificate.