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Concepts · CA Intermediate/Taxation (Income Tax + GST)

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

🧮 Formula sheet

  1. 1.Value of Supply (Sec 15) = Transaction Value (price paid + taxes other than GST + incidental)
  2. 2.Threshold: ₹40L goods, ₹20L services (₹10L special states) for registration
  3. 3.Composition rate: 1% goods, 5% restaurant, 6% services (with annual ≤ ₹50L)

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