GST Supply: Scope, Types & Location of Supplier

This topic explains 'supply' as the single taxable event under GST, covering its scope under Section 7(1) of the CGST Act, the six parameters that define a taxable supply, and the treatment of deemed, no-consideration an…

• Supply is the single taxable event under GST, covering goods, services, or both.
• Section 7(1) of the CGST Act, 2017 defines supply.
• Supply includes sale, transfer, barter, exchange, licence, rental, lease, and disposal.

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