CA Inter GST Revision | Value of Supply | VOS in 10 Minutes | CA Karan Satija

Welcome back to the CA Inter GST Revision Series — where every important topic is revised in under 10 minutes! In this video, we cover Value of Supply (VOS) under GST — one of the most practical and calculation-based topics in the CA Inter exam. Value of Supply is the amount on which GST is charged, so getting the valuation right is the foundation of every GST computation. Examiners regularly test this through numerical problems, which makes it a must-know scoring area. In this quick revision you will understand: - What Value of Supply means and why it matters - Transaction Value under Section 15 — the basic rule - Inclusions in value: taxes, incidental expenses, interest, subsidies - Exclusions and treatment of discounts (before and after supply) - When Valuation Rules apply instead of transaction value - Important formats, examples and common exam traps to avoid This series is designed for CA Inter students appearing in the Sept 2026 and Jan 2027 attempts who want fast, exam-focused revision without wasting time. One topic. Ten minutes. Complete clarity. If this helped you revise faster: 👍 LIKE the video 💬 COMMENT "REVISION" and I will share the complete Revision Series playlist link with you 🔔 SUBSCRIBE so you never miss a topic Let's revise smart and score high! #CAInter #GST #ValueOfSupply #VOS #CAKaranSatija Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: #CAInter #GST #ValueOfSupply #VOSGST #CAInterGST #GSTRevision #CAKaranSatija #GSTCAInter #RevisionSeries #CAInterRevision