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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 in the course or furtherance of business: a business test distinguishes taxable supplies, excluding occasional non business transactions from GST.</h1> The meaning of supply made in the course or furtherance of business is not defined in the Model GST Law; a business test is applied considering whether the activity is a serious undertaking pursued with reasonable continuity, conducted regularly on recognised business principles, and predominantly aimed at making taxable supplies for consideration or profit, with the effect that occasional supplies for consideration may fall outside GST.

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