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GST 10 POINT SERIES ON SUPPLY

Goods and Services Tax - GST - By: - Puneet Agrawal (Athena Law Associates) - Dated:- 2-11-2016 - In the GST Regime, tax whether CGST, SGST or IGST is chargeable only when there is a supply of goods and/ or services. Thus it is imperative to understand the meaning of the term supply . Meaning and scope of supply is defined in Section 3 of the Central Goods and Services Tax Act/ State Goods and Services Tax Act. Meaning of Supply is defined in an inclusive manner that means the transaction which .....

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ce even for personal use or without a consideration would be covered within the ambit of supply. In terms of the above inclusion, whole lot of services, which are not taxable in the current regime, would be covered within the definition of Supply. viewing of video uploaded by a person situated outside India by a person situated in India may be a covered within the definition of supply; free surfing service by google may become supply Vide Section 3(1)(c) read with Schedule 1, following transacti .....

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