Supply under GST can arise despite missing criteria, covering importation of services and supplies without consideration. A transaction may be treated as supply under GST even if one or more usual constituent elements of supply are not satisfied; specifically, importation of service and transactions listed in Schedule I, including supplies without consideration, are deemed supplies for GST purposes irrespective of missing elements.
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.
Supply under GST can arise despite missing criteria, covering importation of services and supplies without consideration.
A transaction may be treated as supply under GST even if one or more usual constituent elements of supply are not satisfied; specifically, importation of service and transactions listed in Schedule I, including supplies without consideration, are deemed supplies for GST purposes irrespective of missing elements.
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