PDF · Notes
GST Master Questions for CA Inter: Chapter-wise Practice with Suggested Answers
- Shared by
- CA B.
- Course
- CA Inter
- Subject
- Taxation
- Added
- 26 Oct 2026
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This set of GST master questions is built for CA Intermediate students who want to practise GST through worked case problems. The preview covers Chapter 1 on basics of GST, including CGST, SGST and IGST computation with input tax credit set-off, the burden of tax and value addition, and the taxes levied on intra-state, inter-state and Union Territory supplies. It then moves to Chapter 2 on supply under GST, with eleven scenarios testing whether a transaction is a supply and what its GST consequence is. It suits students revising Taxation for the CA Inter exam.
What the notes cover
The notes work through case-based questions rather than plain theory. Chapter 1 asks students to compute output tax, input tax and net GST payable on a sale within the same state and a sale to another state, then explain who finally bears the tax. It also lists features of indirect taxes and of GST, and covers excluded items such as alcohol for human consumption and petroleum products, along with the meaning of goods, services and India. Chapter 2 presents a list of transactions by a registered company, including gifts, branch transfers, imports of services, sale of property, agency arrangements and forfeited advances, and asks whether each one is a supply.
How to use them for revision
Attempt each master question without looking at the suggested answer first, then compare your working line by line. Focus on the set-off order for IGST and the difference between intra-state and inter-state computations, as these are frequent exam areas. Where the notes mark an item [verify], check the current Act, Rules and notifications before relying on it, since rates and dates can change. Repeat the Chapter 2 list until you can classify each transaction quickly as supply of goods, supply of services, or neither.
Key topics in these notes
- CGST SGST and IGST computation
- Input tax credit set-off order
- Value addition and burden of GST
- Features of indirect taxes and GST
- Excluded goods such as alcohol and petroleum
- Meaning of goods services and India
- Supply under GST: gifts and branch transfers
- Agency and principal relationship
Frequently asked questions
Which CA Inter subject does this GST note cover?
It covers Taxation for CA Intermediate, with questions from the basics of GST and the chapter on supply under GST.
Does the note include suggested answers?
Yes, each master question in the preview is followed by a suggested answer with computations and explanations.
What does the chapter on supply under GST test?
It tests whether transactions such as gifts, branch transfers, property sales and agency sales are supplies of goods, supplies of services, or neither.
Are the GST rates in these notes up to date?
Items marked [verify] in the notes must be checked against the current Act, Rules and notifications before the exam.
How can I get the full PDF?
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