Supply made in the course or furtherance of business may be taxable when incidental activities or public authority functions. The definition of business covers trade, commerce, manufacture, profession, vocation and similar activities, whether or not for pecuniary benefit, and includes incidental or ancillary activities; activities by central, state or local authorities in their capacity as public authorities are also treated as business. Any activity undertaken for the furtherance or promotion of a business, including incidental transactions and public-authority functions performed in that capacity, may constitute a supply under GST law and fall within the scope 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 made in the course or furtherance of business may be taxable when incidental activities or public authority functions.
The definition of business covers trade, commerce, manufacture, profession, vocation and similar activities, whether or not for pecuniary benefit, and includes incidental or ancillary activities; activities by central, state or local authorities in their capacity as public authorities are also treated as business. Any activity undertaken for the furtherance or promotion of a business, including incidental transactions and public-authority functions performed in that capacity, may constitute a supply under GST law and fall within the scope of GST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
