Supply under GST may include transactions missing usual criteria where import of services or deemed supplies are taxable. Certain transactions remain taxable as supply under GST even if one or more usual criteria are absent, notably import of services for a consideration irrespective of course or furtherance of business, and supplies made without consideration specified in Schedule I, which are statutorily deemed to be supply for levy of GST.
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 may include transactions missing usual criteria where import of services or deemed supplies are taxable.
Certain transactions remain taxable as supply under GST even if one or more usual criteria are absent, notably import of services for a consideration irrespective of course or furtherance of business, and supplies made without consideration specified in Schedule I, which are statutorily deemed to be supply for levy of GST.
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