CA Inter GST Syllabus 2026: Topic-Wise Weightage

Team CA Wizard

CA Intermediate Sure Success Bactch Sept. 2026

If you’re preparing for CA Inter, knowing the CA Inter GST Syllabus 2026 especially topic-wise weightage & marks distribution can help you score better marks in your entire taxation paper. With the correct information, you can aim for high-scoring sections, handle time, and avoid surprises. In this guide, we will cover:

What the gst syllabus for ca inter includes (official topics)
What weightage GST topics are likely to carry
How past exams have distributed GST marks
Strategy tips based on weightage
FAQs to clear common doubts

**1. What is in the CA Inter GST Syllabus 202**6

Under Paper “Taxation” (usually 100 marks), GST forms Section B (50 marks) in CA Intermediate. The syllabus topics under GST include:

GST Laws: Introduction & Constitutional aspects
Levy and collection of CGST, SGST, and IGST
Concept of supply (including mixed & composite supply)
Charge of tax
Exemption from tax
Composition levy
Time of supply, Place of supply, Value of supply
Input Tax Credit (eligibility, restrictions)
Computation of GST liability
Registration under GST
Tax invoice, Credit Notes, Debit Notes, E-way Bill
Accounts & Records under GST
Payments of tax, returns under GST

These are the main topics you must cover under gst syllabus for ca inter.

2. Weightage Of The Topics In CA Inter GST Syllabus

From multiple sources, here’s what is known / fairly agreed:

GST section (Section B of Taxation) carries 50 marks out of 100 for the Taxation paper.
Among those, certain topics tend to be high-weight:
- “Levy & Collection” / “Concept of Supply / Exemptions / Composition Levy”& Basic Concept of classification, time, place and value of supply, Input tax credit often carry a large chunk (sources say 50-80% of GST section) in some topics.
- “Computation of GST Liability, Registration, Tax Invoice, Credit and debit notes, Electronic way bill, accounts and records, tax of payment, return” are also very important (20-45% in some breakdowns) .
Lower weight topics include: GST Laws introduction / Constitutional aspects (often minimal, e.g. 0-5%)
So in summary:

CA Inter GST Syllabus Topic	Relative Weight in GST Section
Levy & Collection / Concept of Supply / Composition / Exemptions / basic concept of classification, place of supply, time of supply, value of supply and input tax credit	High (50-80%)
Computation of GST/Registration ,tax invoice, credit and debit notes, electronic way bill, accounts and records, payment of tax and returns	Medium (20-45%)
GST Laws Intro & Constitutional aspects	Low (0-5%)

4. Strategy Tips Based on Weightage (Using gst syllabus for ca inter)

Knowing which topics are heavier can help you focus smartly. Here are strategy pointers for preparing the entire CA Inter GST syllabus:

Prioritize Levy & Supply Related Topics
Since “Concept of Supply”, “Exemptions”, “Composition”, “Levy & Collection” take big marks, make sure you master definitions, case law / examples, MCQs, and numerical problems in these areas.
Strong Grasp on Place, Time, Value & Input Tax Credit
These are moderately heavy, often twisted in questions. Practice cross-topic questions (Value + Place or Time + ITC) to avoid losing easy marks.
Do Not Ignore Documents, Returns, and Registration
These might be lower on weight, but many students lose marks due to mistakes here (formats of invoices, credit notes, periods, etc.). Small marks lost can add up.
Minimal but Precise with Intro & Constitutional Aspects
Because weight is low, cover these topics for completeness, but don’t over spend time. Memorise definitions, constitutional amendments relevant.
Use Past Papers & ICAI Mock / RTP / MTP to Check Trends
Since ICT (Input Tax Credit), Computation, etc. have recurring patterns, attempt previous papers to see what themes repeat.
Time Management in Exam
Within the 3 hour paper, allocate time to GST Section (50 marks) proportionally. For example, if the GST section has many numerical problems (like computation), reserve time.

5. Putting It All Together: Sample Topic-Wise Weightage Breakdown

Here’s a suggested model for how you can plan your studies of CA Inter GST Syllabus 2026, given the above:

GST Topics (gst syllabus for ca inter)	% of GST Section	Suggested Study Time Share
Levy, Collection, application, concept of supply, composite and mixed supplies, charge of tax, exemption and composition levy, basic concept of classification, place, time and value of supply and Input tax credit	50-80%	30-35% of your GST time
Computation of GST Liability / Registration / Documents / Returns / Payment / Accounts & Records	20% – 45%	10-15% of GST time
Intro / Constitutional / Minimal theory	0-5%	5% of GST time

This ensures your preparation is aligned with both the CA Inter GST Syllabus and realistic marks expectations.

**6. FAQs – Clearing Doubts on CA Inter GST Syllabus & Weightage**

Question	Answer
Is GST always 50 marks in Taxation paper?	Yes. Section B: Goods and Services Tax is 50 marks out of the 100 for the Taxation paper.
Will ICAI change weightage suddenly?	They can. So always keep an eye on the latest Notifications / RTPs. But historically, major topics remain similar.
Are there MCQs in the GST Section?	Yes, objective / MCQ type questions are introduced in the CA Inter scheme, including in Taxation (GST). Practice these.
Does “Concept of Supply” include mixed/composite supply?	Yes. Mixed & composite supplies are part of “Concepts of Supply” as per gst syllabus for ca inter.
Do numerical questions carry more weight than theory?	Often yes for topics like computation, value of supply, ITC. But other topics also see theory + case-based questions. Balanced prep needed.
Is watching lectures enough? Or is practice important?	Practice is important. Solving previous years’ questions, mock tests, and RTPs/MTPs helps the student with the examination pattern of CA Inter GST syllabus and thereby helping them to score marks

7. How to Use this Knowledge in Your Plan

Create a Study Schedule: Allocate time blocks proportional to weightage. E.g. more days to “Levy & Concept of Supply”, “Value / Time / Place”, etc.
Revision Cycles: First pass full syllabus, second pass heavy-weight focus, third pass on weak areas (e.g. Returns, Documents).
Use Checklists: Make a checklist of all GST topics (gst syllabus for ca inter) and tick them as you master.
Simulate Exam Conditions: In mocks, enforce timing. Finish GST section in approx. half of time allotted for Taxation, since it’s 50 out of 100 marks.
Keep Theory Crisp, Practice Numerical: Where theory weight is low, ensure crisp understanding (definitions, amendments), but numerical speed will fetch marks.

Conclusion

Understanding CA Inter GST Syllabus 2026 through topic-wise weightage & marks distribution is vital. Since ICAI hasn’t made every micro-detail public, use estimated splits + trends to guide your study. Focus on high weight areas first (Levy, Supply, Composition, ITC, Place/Time/Value). Don’t ignore smaller theory sections—they often fill gaps.

By following a plan based on what topics carry more marks, you’ll use your time wisely and improve your chances to score well in GST part of the CA Inter examination.