Taxable supply under GST requires a business nexus; gratuitous distribution by charities is not a supply and not taxable. GST applies only to a supply made in the course or furtherance of business; charitable distributions lack a quid pro quo and therefore do not constitute a ... Summary
Taxable supply under GST requires a business nexus; gratuitous distribution by charities is not a supply and not taxable.
GST applies only to a supply made in the course or furtherance of business; charitable distributions lack a quid pro quo and therefore do not constitute a supply, so giving away essential commodities by a charitable institution is not taxable under GST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.