CA
Tax Tutor
A
📚 Learn › Paper 3 — Taxation › Chapter

GST — Levy & Scope of Supply

CGST Act 2017 sections 7–11 — the meaning and scope of supply, composite/mixed supply, levy of CGST, composition scheme and exemptions. Foundational chapter, expect 5–6 marks.

📖
3 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
⚡ Start lesson 1 →

All lessons

1
Section 8 — Tax Liability on Composite & Mixed Supplies
CGST Section 8 explained: how GST is charged on composite vs mixed supplies — principal supply rule vs highest rate rule, with examples for
→
2
Section 9 — Levy and Collection of CGST
CGST Act Section 9 explained: who pays GST, reverse charge mechanism, e-commerce operator liability & petroleum deferral — CA Inter May 2026
→
3
Section 10 — Composition Scheme
GST Section 10 Composition Levy: eligibility (₹1.5 cr limit), rates for traders/manufacturers/restaurants, ITC bar & CA Inter exam tips expl
→