Section 7 — Scope of Supply
Section 7 CGST Act: What counts as 'supply' under GST? Learn the 3 clauses, Schedule I deemed supply, and Schedule III exclusions — with exa
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.
5 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
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2
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
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3
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
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4
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
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5
Section 11 — Power to Grant Exemption
Section 11 CGST Act: How the government grants GST exemptions — general notifications, special orders & retrospective clarifications explain
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