CLAT PG Tax Law questions pull directly from 3 core statutes - the Income Tax Act 1961, CGST Act 2017, and Customs Act 1962 - plus constitutional provisions under Articles 265-289. Download the last 10 years CLAT PG question papers with Tax Law solutions below, then check the chapter-wise weightage table to find which topics appear every year. CLAT PG is a 120-question, 2-hour paper with 0.25 negative marking.
Official website: consortiumofnlus.ac.in
- CLAT PG 2026: 120 MCQ questions | 2-hour duration | +1 per correct answer | -0.25 per wrong answer
- Tax Law share: approximately 10-15 questions out of 120 in recent papers
- Three core bare acts: Income Tax Act 1961, CGST Act 2017, and Customs Act 1962
- Constitutional provisions: Articles 265-289 tested in almost every CLAT PG paper
- Conducted by the Consortium of 22 National Law Universities - no sectional cutoff applies
- Recent Finance Acts (2023, 2024) updated GST and ITA provisions tested in current papers
CLAT PG Tax Law Sample Papers 2026 - Download PDF
| Sample Paper | PDF Download |
|---|---|
| CLAT PG Tax Law Sample Paper 1 | Download PDF |
| CLAT PG Tax Law Sample Paper 2 | Download PDF |
| CLAT PG Tax Law Sample Paper 3 | Download PDF |
| CLAT PG Tax Law Sample Paper 4 | Download PDF |
| CLAT PG Tax Law Sample Paper 5 | Download PDF |
| CLAT PG Tax Law Sample Paper 6 | Download PDF |
| CLAT PG Tax Law Sample Paper 7 | Download PDF |
| CLAT PG Tax Law Sample Paper 8 | Download PDF |
| CLAT PG Tax Law Sample Paper 9 | Download PDF |
PDFs will be updated as new papers are added. Bookmark this page.
| Year | Solutions | Source |
|---|---|---|
| 2026 | Available | Collegedunia |
| 2025 | Available | Collegedunia |
| 2024 | Available | Collegedunia |
| 2023 | Available | Collegedunia |
| 2022 | Available | Collegedunia |
| 2021 | Available | Official Site |
| 2020 | Available | Official Site |
| 2019 | Available | Official Site |
| 2018 | Available | Official Site |
| 2017 | Available | Official Site |
CLAT PG Tax Law Exam Pattern and Marks Distribution 2026
CLAT PG 2026 has no subject-wise split - Tax Law appears mixed with Constitutional Law and other subjects across 120 questions.
- Total questions: 120 MCQs | Duration: 2 hours | Mode: Computer based test
- Marking: +1 correct, -0.25 wrong | English medium only
- Tax Law questions: 10-15 out of 120 in recent papers
- No sectional cutoff - one combined merit score decides NLU allocation
CLAT PG Sample Papers with GST and New Tax Regime - Why 2023-2025 Papers Matter Most
- Finance Acts 2022-2024 amended GST ITC rules and e-invoicing thresholds - pre-2022 papers may test outdated provisions
- Sec 115BAC (new tax regime) became the default from AY 2024-25 - directly tested in recent papers
- Use 2024 and 2025 papers for GST and ITA; use pre-2022 papers for constitutional questions only.
CLAT PG Tax Law Chapter Wise Weightage - High Scoring Topics to Focus in Sample Papers
| Chapter / Topic | Questions | Difficulty | What to Watch For |
|---|---|---|---|
| Constitutional Provisions (Art. 265-289) | 2-3 | Moderate | Art. 265, Art. 269A, Finance Bills |
| Income Tax Act - Definitions and Charge | 2-3 | Moderate | Sec 2 definitions, Sec 4, residential status |
| Heads of Income | 2-3 | Moderate-Hard | Salary (Sec 15-17), Capital Gains (Sec 45-55A) |
| Deductions - Chapter VI-A | 1-2 | Easy-Moderate | Sec 80C, 80D, 80G eligibility |
| Goods and Services Tax (CGST Act 2017) | 2-3 | Moderate-Hard | Levy (Sec 9), ITC (Sec 16-21), composite vs mixed supply |
| Customs Act 1962 | 1-2 | Moderate | Classification, transaction value method |
| Tax Avoidance and Evasion | 1-2 | Easy | GAAR (Sec 96-102), avoidance vs evasion |
| Double Taxation Avoidance Agreements | 1-2 | Hard | Permanent Establishment, treaty override |
| Transfer Pricing (Sec 92-92F) | 1 | Hard | Arm's Length Price, APA |
| Tax Tribunals and Dispute Resolution | 1 | Easy-Moderate | ITAT jurisdiction, Advance Rulings |
Do not skip Constitutional provisions and ITA definitions - they are the fastest marks in Tax Law and appear in almost every paper.
CLAT PG Tax Law Sample Paper Video Solutions 2026 - Watch Before You Start Solving
Watching a CLAT PG Tax Law walkthrough shows you how answer choices trap students - not just what the right section says, but why the wrong options look correct. The LegalEdge series covers Tax Law questions with reasoning on eliminating distractors using the exact statutory provision.
Watch: CLAT PG Previous Year Questions Series - LegalEdge After College
Channel: LegalEdge After College | Format: Playlist, subject-wise PYQ walkthroughs
How to Use CLAT PG Tax Law Sample Papers to Clear in First Attempt
Sort every wrong Tax Law answer by Act and trace it to the specific section - not just marking it wrong and moving on.
- After each paper, group wrong answers by Act: ITA, GST, Customs, or Constitutional
- Open only the exact section for each wrong answer - not the full chapter
- Track sections that appear across 3 or more papers - these are the guaranteed exam areas
- Target 80% accuracy in Tax Law before the exam; revise only your error log in the final week
How to Study Bare Acts for CLAT PG Tax Law - The Skill Most Students Skip
CLAT PG Tax Law tests specific statutory provisions - reading key bare act chapters directly separates good Tax Law scores from average ones.
- Read ITA Chapter I (Sec 2) and Chapter II (Sec 4-9) first - these cover 40% of ITA questions
- For GST: Chapter I (Sec 2), Chapter III (Sec 9, levy), and Chapter V (Sec 16-21, ITC)
- Keep a separate page of Finance Act amendments by year - note which provision changed in which Finance Act
- Read Art. 265-289 as one block - they reference each other and cannot be read in isolation
CLAT PG Tax Law 30 Day Preparation Plan Using Sample Papers
- Week 1 - Read Art. 265-289 and ITA Sec 2, 4-9. Solve 2022 paper untimed and note every Tax Law question you could not answer.
- Week 2 - Study GST (Sec 9, 16-21) and Customs Act valuation. Solve 2023 paper timed.
- Week 3 - Cover DTAA, Transfer Pricing (Sec 92-92F), and GAAR (Sec 96-102). Solve 2024 and 2025 papers under 2-hour timing.
- Week 4 - One full paper daily. Stop new papers 2 days before exam and revise your Tax Law error log only.
FAQs on CLAT PG Tax Law Sample Papers 2026
Ques. How many Tax Law questions appear in CLAT PG 2026?
Ans. Recent papers carry 10-15 Tax Law questions out of 120 - no fixed subject quota, the number varies each year.
Ques. Which bare acts should I read for CLAT PG Tax Law?
Ans. Income Tax Act 1961 (Sec 2, 4-9, 80C, 96-102), CGST Act 2017 (Sec 2, 9, 16-21), Customs Act 1962, and Art. 265-289 of the Constitution.
Ques. Is GST tested in CLAT PG Tax Law questions?
Ans. Yes - focus on levy (Sec 9), Input Tax Credit (Sec 16), and composite vs mixed supply; Finance Act amendments to GST appear in 2023-2025 papers.
Ques. How many CLAT PG sample papers are enough for Tax Law?
Ans. 8-10 full papers with a Tax Law error log is enough - trace each wrong answer to the specific Act section and read it within 24 hours of the paper.
Ques. Are Tax Law questions repeated across CLAT PG years?
Ans. Exact questions are not repeated but sections are - Sec 2 definitions, Art. 265, and GST levy provisions reappear in different forms across years.
Ques. Can I skip Transfer Pricing and DTAA for CLAT PG Tax Law?
Ans. Not completely - both topics carry 2-3 questions most years; read only Arm's Length Price and Permanent Establishment definitions and skip benchmarking methods.
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