CS Professional Goods and Services Tax (GST) and Corporate Tax Planning PYQ June 2026: Question Paper and Available Answers

CS Professional 2 - Goods and Services Tax (GST) and Corporate Tax Planning PYQS Series June 2026 41 Questions Indexed

ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional 2 - Goods and Services Tax (GST) and Corporate Tax Planning PYQS (June 2026). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.

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Indexed questions

Yashita Industries Ltd. is a manufacturing company registered under GST in the state of Gujarat. Its aggregate annual turnover in the preceding financial year was ₹ 3.5 crore. The
Yashita Industries Ltd. is a manufacturing company registered under GST in the state of Gujarat. Its aggregate annual turnover in the preceding financial year was ₹ 3.5 crore. The
Yashita Industries Ltd. is a manufacturing company registered under GST in the state of Gujarat. Its aggregate annual turnover in the preceding financial year was ₹ 3.5 crore. The
Yashita Industries Ltd. is a manufacturing company registered under GST in the state of Gujarat. Its aggregate annual turnover in the preceding financial year was ₹ 3.5 crore. The
Yashita Industries Ltd. is a manufacturing company registered under GST in the state of Gujarat. Its aggregate annual turnover in the preceding financial year was ₹ 3.5 crore. The
Sunshine Enterprises, registered in Delhi, enters into a contract with TML Ltd., an advertising company located and registered in Noida, Uttar Pradesh, to arrange the display of an
Manish, a registered dealer under GST in Madhya Pradesh is engaged in business of toys for kids. Ashwani, a registered dealer under GST in Uttar Pradesh, a regular return filer sup
Gopal Das is running a restaurant in Kanpur (Uttar Pradesh). In the preceding financial year 2025-26, his turnover was ₹ 125 lakh from the restaurant services. In the current finan
Vikram Energy Pvt. Ltd., a registered supplier of Thiruvananthapuram (Kerala), is a manufacturer of Goods. The company provides the following information pertaining to GST paid on
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 20
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 20
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 20
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 20
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 20
Examine the taxability of supplies in the following independent cases in terms of the relevant provisions of the CGST Act, 2017. Brief reason should form part of your answer: Servi
Examine the taxability of supplies in the following independent cases in terms of the relevant provisions of the CGST Act, 2017. Brief reason should form part of your answer: A2Z H
Secure Insurance Co. Ltd., Mumbai registered under GST, provided the following intra state insurance services during the month of December, 2025. The premiums given below are exclu
Satya Yadav a person who is not registered under GST, appointed as an independent director in accordance with the provisions of the Companies Act, 2013, of Dhanlaxmi Industries Pvt
Examine the implications regarding the bailability and quantum of punishment on prosecution in respect of the following cases pertaining to the month of August, 2025 under the Cent
Examine the implications regarding the bailability and quantum of punishment on prosecution in respect of the following cases pertaining to the month of August, 2025 under the Cent
Ramesh is a registered person in the state of Madhya Pradesh (MP). He wants to maintain accounts and records relating to GST at his principal place of business. Advise him about th
In the following independent cases, decide taxability or otherwise and also state which person is liable to pay GST, if any. You may assume that recipient is located in the taxable
In the following independent cases, decide taxability or otherwise and also state which person is liable to pay GST, if any. You may assume that recipient is located in the taxable
In the following independent cases, decide taxability or otherwise and also state which person is liable to pay GST, if any. You may assume that recipient is located in the taxable
As per the latest development, discuss in brief the Monetary limits prescribed for issuance of SCNs and passing of orders under section 74A of the CGST Act, 2017 in reference to Ci
A scheme of amalgamation between Beta Manufacturing Ltd. (amalgamating company) and Gunjan Industries Ltd. (amalgamated company) was approved by the National Company law Tribunal.
A scheme of amalgamation between Beta Manufacturing Ltd. (amalgamating company) and Gunjan Industries Ltd. (amalgamated company) was approved by the National Company law Tribunal.
A scheme of amalgamation between Beta Manufacturing Ltd. (amalgamating company) and Gunjan Industries Ltd. (amalgamated company) was approved by the National Company law Tribunal.
A scheme of amalgamation between Beta Manufacturing Ltd. (amalgamating company) and Gunjan Industries Ltd. (amalgamated company) was approved by the National Company law Tribunal.
Mr. Manish, a resident individual engaged in the business of trading in mobile accessories, had a turnover of ₹ 1.80 crore during the Previous Year 2025-26. Being an eligible asses
Deepjyoti Pvt. Ltd., a company incorporated on 1st April, 2025, is engaged in the business of developing innovative software solutions. The company is recognized as a start-up by t
Deepjyoti Pvt. Ltd., a company incorporated on 1st April, 2025, is engaged in the business of developing innovative software solutions. The company is recognized as a start-up by t
PVK Power and Infrastructure Limited was incorporated on 1st April, 2023 and is engaged in the business of developing and operating a road project under a public-private partnershi
Specify with reason, whether the following acts can be considered as tax planning, tax avoidance, tax management, or tax evasion : Tilak an individual, engaged in business of whole
Specify with reason, whether the following acts can be considered as tax planning, tax avoidance, tax management, or tax evasion : An individual tax payer making tax saver deposit
Specify with reason, whether the following acts can be considered as tax planning, tax avoidance, tax management, or tax evasion : A company remitted provident fund contribution of
Specify with reason, whether the following acts can be considered as tax planning, tax avoidance, tax management, or tax evasion : ABC Ltd. engaged in manufacturing business has op
Specify with reason, whether the following acts can be considered as tax planning, tax avoidance, tax management, or tax evasion : SM Finance Ltd. obtains Form 60 in lieu of PAN ca
Bhavyansh Industries Ltd. was incorporated on 1st July, 2023 and has established a unit in a Special Economic Zone (SEZ) for chemical manufacturing. The SEZ unit commenced commerci
Bhavyansh Industries Ltd. was incorporated on 1st July, 2023 and has established a unit in a Special Economic Zone (SEZ) for chemical manufacturing. The SEZ unit commenced commerci
Omkar Finance Pvt. Ltd. is a company engaged primarily in the business of granting loans and advances and earns about 85% of its income from lending activities. During the Previous

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