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Meaning and scope of supply under GST (Part 1) - Since CGST, SGST or IGST will be levied on supply of goods or services, it is important to understand this term first

Dated:- 23-8-2016 - Section - 003 - Meaning and scope of supply MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 Sub Section (1) states that:- Supply includes (a) all forms of supply of goods and/or services such as sale, transfer, .....

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r furtherance of business, and (c) a supply specified in Schedule I, made or agreed to be made without a consideration. Accordingly: - Whereas clause (a) covers all transactions where consideration is there, any free supply / without consideration is .....

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