Supply under GST requires goods or services, consideration, business nexus, territoriality, taxability, and taxable person status. Elements constituting Supply require: the transaction involves goods or services; it is for consideration unless exempted; it is made in the course or furtherance of business; it occurs within the taxable territory; it is a taxable supply; and it is made by a taxable person.
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.
Supply under GST requires goods or services, consideration, business nexus, territoriality, taxability, and taxable person status.
Elements constituting Supply require: the transaction involves goods or services; it is for consideration unless exempted; it is made in the course or furtherance of business; it occurs within the taxable territory; it is a taxable supply; and it is made by a taxable person.
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