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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Supply under GST requires consideration, nexus to business, taxable territory and status as a taxable person to qualify.</h1> Supply under the Model GST Law requires the following cumulative elements: supply of goods and/or services; supply for consideration; supply in the course or furtherance of business; supply within the taxable territory; supply that is a taxable supply; and supply made by a taxable person.

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