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Supply in the Course or Furtherance of Business - GST - Levy and Collection - GST

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..... eweller will not constitute supply as the same cannot be said to be in the course or furtherance of business of the individual. Sale of goods or service even as a vocation is a supply under GST. Therefore, even if a famous politician paints paintings for charity and sells the paintings even as a one-time occurrence, the sale would constitute Supply. However, there is one exception to this ‘Course or Furtherance of Business’ rule i.e., Import of services by a person from a related per .....

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Supply in the Course or Furtherance of Business - GST - Levy and Collection - GST

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..... rance of his trade, profession or vocation; (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; No GST on Supply not in the Course or Furtherance of Business Supplies in the course or furtherance of business qualify as Supply under GST. Hence an .....

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Supply in the Course or Furtherance of Business - GST - Levy and Collection - GST

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