04/03/2026
π **CA Inter GST β Supply Chapter (Full Revision)**
The **Supply chapter is the foundation of GST** because GST is charged only when a **supply of goods or services occurs**. Understanding this chapter clearly helps you solve **MCQs, case studies, and theory questions in exams**.
This revision covers all the **core concepts you need for CA Inter**, including:
β Meaning of Supply (Section 7)
β Supply with and without consideration
β Schedule I, II & III concepts
β Composite Supply vs Mixed Supply
β Principal Supply and Consideration
β Distinct persons and related persons
β 50 important case-based questions for exam practice
Perfect for **quick revision before exams** and building strong conceptual clarity in GST.
π Study notes used in this post:
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