CV

Indirect Tax Laws

Ch 1 · GST — Supply, Levy & Composition (Advanced)

5 concept points · 3 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
Important Points

🗺️ Chart summary

Supply Identification
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   Sec 7 (basic) -> Schedule I (deemed) -> Schedule II -> Schedule III (excluded)
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   Taxable Supply -> Place of Supply -> Time of Supply -> Value
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   Tax: CGST+SGST (intra) or IGST (inter)

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