https://www.taxtmi.com/article/detailed?id=6901 The supply concept under GST adopts the destination principle and broadly defines "supply" to include goods and/or services made or agreed to be made for consideration, importation of services, and specified matters treated as supply without consideration under Schedule I (including permanent transfer of business assets, temporary private use of business assets, self supply, and assets retained after deregistration). Inter state supply is determined by differing locations of supplier and place of supply for goods, or provider and place of supply for services; co location yields intra state supply. The IGST scheme levies tax on supplies in the course of inter state trade and relies on place of supply rules to allocate jurisdiction. en-us Tue, 19 Jul 2016 10:23:42 +0530 Tue, 19 Jul 2016 10:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6901 The supply concept under GST adopts the destination principle and broadly defines "supply" to include goods and/or services made or agreed to be made for consideration, importation of services, and specified matters treated as supply without consideration under Schedule I (including permanent transfer of business assets, temporary private use of business assets, self supply, and assets retained after deregistration). Inter state supply is determined by differing locations of supplier and place of supply for goods, or provider and place of supply for services; co location yields intra state supply. The IGST scheme levies tax on supplies in the course of inter state trade and relies on place of supply rules to allocate jurisdiction. Articles Goods and Services Tax - GST Tue, 19 Jul 2016 10:23:42 +0530 https://www.taxtmi.com/article/detailed?id=6901