The Study Guidelines for CA Intermediate May 2026 Examination (Paper 3B – Goods and Services Tax) have been officially issued by the Institute of Chartered Accountants of India, which furnishes clarity towards applicable provisions, changes, and topic-wise exclusions.
GST Law Applicability for May 2026 Exams
According to the latest notification, the students will be tested on provisions under the CGST Act, 2017, and IGST Act, 2017, including all amendments made through the Finance Act, 2025, which have come into effect up to October 31, 2025.
It shows that-
- All notified amendments till the cutoff date are fully applicable
- Students should depend on updated study material and statutory updates issued for May 2026
GST Syllabus Exclusions Announced
ICAI, to facilitate preparation, has mentioned clear exclusions across major topics-
Charge of Tax (Including Reverse Charge)
- Tax rates for goods and services are excluded
- Reverse charge categories under Section 9(3) and 5(3) excluded
Exemptions
Exemptions of supply of goods removed from the syllabus
Place of Supply
- Imports and exports of goods
- Cross-border service transactions
- OIDAR services provisions
- Refund to tourists and special actionable claims
Time of Supply
Provisions of the amendment in tax rates
Value of Supply
Valuation rules (Rules 27–35) under the CGST Rules are excluded
Input Tax Credit (ITC)
Major exclusions include:
- Banking and financial institution ITC rules
- ITC reversal provisions (Rules 42 & 43)
- Job work ITC provisions
- Input Service Distributor (ISD) related provisions
- Recovery and special ITC rules (e.g., gold dore bar)
Clarification for Students
ICAI has outlined that:
- Only select provisions of the GST law are included, not the entire Act
- Any provisions of excluded topics are automatically excluded across the syllabus
- Students need to follow the July 2025 Study Material and Statutory Updates
What it signifies for CA aspirants
For CA Intermediate students, these guidelines are important as they-
- Help avoid unnecessary topics
- Focus preparation on exam-relevant provisions
- Reduce the confusion of recent GST revisions
official announcement by ICAI: Click here
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