Top Videos on Charge of GST – Taxation for CA Intermediate by PW

Charge of GST is an important chapter in CA Intermediate Taxation. It covers the provisions that determine when GST is payable on a supply, who is responsible for paying the tax and which exemptions apply. Understanding these rules is important because questions can involve different types of supplies, notified services, reverse charge provisions and specific conditions under GST.

The top videos on Charge of GST for CA Intermediate by Physics Wallah (PW) cover these concepts through marathon classes, topic-wise explanations, practical examples and question discussions. You can use these sessions to revise individual provisions and understand how they connect with other GST chapters.

For chapter-wise preparation, you can also refer to the PW CA Intermediate Taxation preparation resources and explore the available CA Intermediate batches. These resources can help you organise your subject preparation and revision.

Video 1: Revise Important GST Concepts and Build a Foundation for Charge of GST

This GST Marathon session covers Input Tax Credit (ITC), Place of Supply, Supply, Time of Supply and Value of Supply. It explains ITC on inputs, capital goods and input services, along with important conditions such as registration, business use, receipt of goods or services, supporting documents, GSTR-2B and the 180-day payment requirement.

Examples help you understand how these conditions apply while solving GST questions. Watch this session if you have already studied the basic GST chapters and want to revise the provisions connected with Charge of GST. It can help you recall important conditions and understand how different GST concepts work together.

For a better understanding of the complete subject, refer to the CA Intermediate Taxation syllabus. It will help you identify the GST chapters and plan your revision accordingly.

Video 2: Understand GST Exemptions Through Examples and Question Practice

GST exemptions include several conditions and exceptions that students need to remember while preparing for the examination. This video covers exemptions related to charitable activities, religious functions, pilgrimages, art, culture, sports training and healthcare services.

It also discusses Reverse Charge Mechanism (RCM), registration requirements, eligible institutions, rental limits, medical systems, ambulance transportation and exceptions related to cosmetic surgery. Examples, comparisons and question-based discussions make it easier to understand how different exemption provisions apply.

Watch this video when you find it difficult to remember GST exemptions or distinguish between similar provisions. Revising the conditions through examples can help you identify the correct tax treatment while answering examination questions.

You can also refer to the CA Intermediate GST study resources and books for additional question practice and revision.

Video 3: Understand Reverse Charge Mechanism with a One-Shot Revision

Reverse Charge Mechanism is an important area of GST that requires you to understand when the recipient becomes responsible for paying tax instead of the supplier. This video explains the meaning and applicability of RCM, notified goods and services, time of supply and Input Tax Credit.

The session also covers examples involving agents, security services, Goods Transport Agency (GTA), legal services, government property rent, imported services, securities lending, rented motor vehicles and passenger transport. It discusses the role of e-commerce operators under Section 9(5) and uses practical questions to explain the relevant provisions.

Choose this video if you have completed the RCM chapter and want to revise its important provisions in one session. It can help you compare different notified cases, remember the conditions and practise questions based on reverse charge.

For additional preparation, you can also check PW's CA Intermediate GST video lessons to revise other important GST concepts.

Video 4: Revise the Complete GST Syllabus with a Full-Day Marathon

This full-day GST Marathon brings together important topics from the CA Intermediate Taxation syllabus. It covers Introduction to GST, Supply, Charge of GST, Place of Supply, Exemptions, Time and Value of Supply, Input Tax Credit, Registration, Tax Invoice, Accounts and Records, E-Way Bill, Payment of Tax, TDS/TCS and Returns.

The session also includes Revision Test Paper (RTP) and Previous Year Question (PYQ) discussions. Examples cover actionable claims, health insurance, accommodation, supply classification and sponsorship under Reverse Charge Mechanism or Forward Charge Mechanism.

Watch this video when you have completed most of the GST syllabus and need to revise several chapters together. It helps you connect different provisions, identify topics that need more attention and practise questions that combine multiple GST concepts.

You can also use the CA Intermediate Taxation preparation strategy to plan your revision and divide the remaining syllabus into manageable study targets.

How to Use These PW Videos for Charge of GST Preparation?

Watching video lectures is useful, but you should also practise questions after completing each session. Follow these steps to make your revision more effective:

1. Start with the basic concepts: Revise Supply, Charge of GST and related provisions before moving to exemptions and RCM.

2. Make notes of important conditions: Write down the applicable provisions, exceptions and requirements that are difficult to remember.

3. Practise numerical and case-based questions: Apply the concepts you have learnt to different GST situations.

4. Revise Reverse Charge Mechanism separately: Prepare notes of notified goods and services and the conditions under which RCM applies.

5. Solve ICAI questions: Practise questions from the study material, RTPs, MTPs and previous year papers.

6. Watch the full GST marathon: Use the longer session for final revision after completing the individual chapters.

These four PW videos can help you prepare Charge of GST through concept revision, examples, exemption-related discussions, Reverse Charge Mechanism and complete GST revision. 

Start with the focused marathon sessions to revise connected concepts, use the RCM one-shot for a separate revision of reverse charge provisions and watch the full GST marathon when you are ready to revise the entire syllabus.

Along with video lectures, practise questions from ICAI study material and revise important conditions regularly. This will help you understand GST provisions, avoid confusion between similar rules and approach CA Intermediate Taxation questions with greater confidence.