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ICAI through its announcement provides that GST will be applicable from May 2018 onwards. It is also clarified that this will be applicable for both IPCC and final Students.
Therefore those students who are appearing for November 2017 GST will not be applicable.
GST to be made applicable from May, 2018 examination onwards for Intermediate (IPC) Course and Final Course – (30-03-2017)
The Council of ICAI has decided that Goods and Services Tax (GST) will be examined in both Part II: Indirect Taxes of Paper 4: Taxation of Intermediate (IPC) Course and Paper 8: Indirect Tax Laws of Final Course from May, 2018 examination onwards.
For you: Download GST study material by ICAI
ICAI notification Link: