Scope of supply under GST defines taxable transactions, excludes specified activities, and classifies covered supplies as goods or services. The scope of supply under GST covers specified forms of supply of goods or services for consideration in the course or furtherance of business, import of services for consideration, and activities in Schedule I without consideration. It also treats activities between a non-individual person and its members or constituents as supply, deems the person and members separate persons, and classifies covered transactions as goods or services under Schedule II. Certain activities in Schedule III and notified public authority activities are neither supply of goods nor services, while the Government may notify transactions as goods only or services only.
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.
Scope of supply under GST defines taxable transactions, excludes specified activities, and classifies covered supplies as goods or services.
The scope of supply under GST covers specified forms of supply of goods or services for consideration in the course or furtherance of business, import of services for consideration, and activities in Schedule I without consideration. It also treats activities between a non-individual person and its members or constituents as supply, deems the person and members separate persons, and classifies covered transactions as goods or services under Schedule II. Certain activities in Schedule III and notified public authority activities are neither supply of goods nor services, while the Government may notify transactions as goods only or services only.
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