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of <h1>Model GST Law: Business Test Determines If Supply Is Taxable; Occasional Supplies Not Subject to GST</h1> 'Supply made in the course or furtherance of business' is not explicitly defined under the Model GST Law. However, a business test is applied to determine if a supply qualifies. The test considers whether the activity is a serious undertaking earnestly pursued, conducted with reasonable continuity, executed in a regular manner based on sound business principles, and predominantly aimed at making taxable supplies for profit. This ensures that occasional supplies, even if made for consideration, are not subject to GST.
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