Question 5 – Draft-Bills-Reports – Meaning and Scope of Supply – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 5 – Q 5. Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST? Ans. Yes. Under certain circumstances such as import of services for a consideration whether or not in the course or furtherance of business (Section 3(1) (b)) or supplies made without consideration, specified under Schedule-I of CGST /SGST Act, whe
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