https://www.taxtmi.com/article/detailed?id=6949 Tax liability under GST arises on the supply of goods or services, an inclusive concept covering sale, transfer, barter, license, rental, lease or disposal, whether for consideration or not; deemed supplies in Schedule I (permanent disposal of business assets, private use of business assets, services used privately, assets retained after deregistration, and inter taxable person transfers) attract tax; Section 3(2) and Schedule II classify transfers as supply of goods or services; agency and aggregator provisions deem principal-agent and aggregator transactions to be supplies while an agent who neither receives nor supplies on behalf of a principal is not liable. en-us Wed, 24 Aug 2016 15:12:14 +0530 Wed, 24 Aug 2016 15:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6949 Tax liability under GST arises on the supply of goods or services, an inclusive concept covering sale, transfer, barter, license, rental, lease or disposal, whether for consideration or not; deemed supplies in Schedule I (permanent disposal of business assets, private use of business assets, services used privately, assets retained after deregistration, and inter taxable person transfers) attract tax; Section 3(2) and Schedule II classify transfers as supply of goods or services; agency and aggregator provisions deem principal-agent and aggregator transactions to be supplies while an agent who neither receives nor supplies on behalf of a principal is not liable. Articles Goods and Services Tax - GST Wed, 24 Aug 2016 15:12:14 +0530 https://www.taxtmi.com/article/detailed?id=6949