Scope of supply under GST: broad concept covering sale, transfer, barter, lease, import of service and transactions without consideration. Supply under the GST law encompasses all forms of provision of goods or services for a consideration in the course or furtherance of business, including sale, transfer, barter, exchange, licence, rental, lease and disposal; it also treats import of service as supply and includes certain transactions made without consideration within its scope.
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: broad concept covering sale, transfer, barter, lease, import of service and transactions without consideration.
Supply under the GST law encompasses all forms of provision of goods or services for a consideration in the course or furtherance of business, including sale, transfer, barter, exchange, licence, rental, lease and disposal; it also treats import of service as supply and includes certain transactions made without consideration within its scope.
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