Scope of supply under GST clarifies taxable transactions, including specified activities and government exclusions, and classification rules. The provision defines the scope of supply for GST, stating that supply includes all forms of transfer of goods or services for consideration in the course or furtherance of business, import of services for consideration, activities in Schedule I without consideration, and items in Schedule II; it excludes activities in Schedule III and specified government public-authority actions, and empowers the Government, on Council recommendation, to notify classifications treating transactions as either supply of goods or supply of services.
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Provisions expressly mentioned in the judgment/order text.
Scope of supply under GST clarifies taxable transactions, including specified activities and government exclusions, and classification rules.
The provision defines the scope of supply for GST, stating that supply includes all forms of transfer of goods or services for consideration in the course or furtherance of business, import of services for consideration, activities in Schedule I without consideration, and items in Schedule II; it excludes activities in Schedule III and specified government public-authority actions, and empowers the Government, on Council recommendation, to notify classifications treating transactions as either supply of goods or supply of services.
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