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**BCOM / BBA Students**
Welcome to **GST Chapter 3 – Charge of GST**.
In this video, we will understand the **levy and charge of GST**, including **taxable event, rates, and important provisions** in a **simple and exam-oriented manner**.

This chapter is very important for understanding **how GST is applied in real transactions**.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Charge of GST

* What is levy and collection of GST?
* When GST is applicable?
* Taxable event under GST

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### 2⃣ Taxable Event – Supply

* Meaning of supply
* When GST is charged
* Importance of supply in GST

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### 3⃣ Types of GST Charges

CGST (Central GST)
SGST (State GST)
IGST (Integrated GST)

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### 4⃣ Rates of GST

* Different GST rate slabs
* Basic understanding of classification

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### 5⃣ Reverse Charge Mechanism (RCM)

* Meaning of RCM
* When tax is paid by recipient instead of supplier
* Basic concept with examples

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### 6⃣ Practical Examples

* Real-life GST transactions
* Understanding tax applicability

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# Who Should Watch This Video?

BCom Students
BBA Students
Beginners in GST
Students preparing for exams

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# Why This Lecture is Important?

Core concept of GST
Frequently asked in exams
Helps in solving GST practical questions
Builds strong foundation for advanced topics

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