Skip to main content
Super TutorResources
Chapter 1 of 22
Syllabus

Goods and Service Tax — Syllabus

ICSE · Class 10 · Mathematics

What Goods and Service Tax covers in ICSE Class 10 Mathematics: 4 topics, for the 2026-27 session. Part of the ICSE Class 10 Mathematics syllabus.

41 questions25 flashcards2 formulas & key relations5 concepts

Interactive on Super Tutor

Studying Goods and Service Tax? Get the full interactive chapter.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan — built for syllabus and more.

Try Super Tutor — Free

Free trial, no card needed.

A diagram illustrating the flow of goods, money, and GST (CGST + SGST) within the same state, showing the dealer paying input GST and collecting output GST, with the net GST going to the government.
Super Tutor

One of 5 illustrations for Goods and Service Tax in Super Tutor — alongside flashcards, concept maps and practice questions.

4 Topics · ICSE Class 10 Mathematics · 2026-27

Topics in Goods and Service Tax

1

1. Basics of GST

  • GST was levied by the government on 1st July 2017.
  • GST is an indirect tax.
  • GST is levied by both Centre and State governments.
2

2. Types of Sales and Types of GST

  • Intra-state sales are sales within the same state or union territory.
  • Inter-state sales are sales outside the state or union territory.
  • There are three types of taxes levied under GST.
3

3. Input GST, Output GST, and Set-off Rules

  • Input GST is GST paid by dealer on purchasing the goods and services.
  • Output GST is GST collected from customers by dealer on sale of goods and services.
  • A registered dealer can set off input GST against output GST.
4

4. Problem-Solving Pattern

  • First identify whether the sale is intra-state or inter-state.
  • Then decide whether CGST, SGST or UTGST, or IGST applies.
  • Next find output GST and input GST if both are given.

Key Concepts

Central concept: Goods and Service Tax

GSTDealerTypes of salesTypes of GST taxesInput and output GSTGST rate structureSet-off rulesNet GST paid formula

Work through every topic in Goods and Service Tax with notes and quizzes

Start This Chapter

Frequently Asked Questions

What are the important topics in Goods and Service Tax for ICSE Class 10 Mathematics?
Key topics in Goods and Service Tax include Basics of GST, Types of Sales and Types of GST, Input GST, Output GST, and Set-off Rules, Problem-Solving Pattern. Study these first, then practise questions on each for the ICSE Class 10 board exam.
How should I revise Goods and Service Tax for the ICSE Class 10 board exam?
Learn the core ideas first, then work through the 41 practice questions on Goods and Service Tax. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

More resources for Goods and Service Tax

All ICSE Class 10 Mathematics Syllabus

For serious students

Get the full Goods and Service Tax chapter — start free.

Quizzes, flashcards, an AI doubt solver and a study plan for ICSE Class 10 Mathematics. Free to start, no card needed.

Try Super Tutor Free
Try this chapter free