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of <h1>Supply of Goods or Services as Taxable Event Under GST Replaces Previous Indirect Tax Events Like Sale or Manufacture.</h1> The taxable event under GST is defined as the supply of goods or services, or both, made for consideration in the course or furtherance of business. This concept of 'supply' under GST subsumes the taxable events under previous indirect tax laws, such as manufacture, sale, or provision of services.
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