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
Section – 003 – Meaning and scope of supply MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
GST
Act-Rules
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, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business,
(b) importation of service, whethe
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