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Taxation (Income Tax + GST)

Ch 4 · GST — Charging Section & Levy

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
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Important Points

🗺️ Chart summary

GST Flow
       |
   Supply (Sec 7) ----> Place + Time + Value
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   Intra-state --> CGST + SGST
   Inter-state --> IGST
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   Composition (Sec 10) for small dealers <₹1.5 cr

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