https://www.taxtmi.com/article/detailed?id=6999 The Model GST treats Supply as an inclusive concept triggering tax in a destination based regime; Consideration is broadly defined to include payments in money or kind and acts or forbearance; Business is widely expanded to cover single transactions, membership benefits, and services by office holders. Deeming provisions make import of services taxable without consideration, treat principal agent transactions as supplies, and deem aggregators as suppliers, producing issues for stock transfers, valuation and input tax credit chains. en-us Wed, 21 Sep 2016 13:26:33 +0530 Wed, 21 Sep 2016 13:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6999 The Model GST treats Supply as an inclusive concept triggering tax in a destination based regime; Consideration is broadly defined to include payments in money or kind and acts or forbearance; Business is widely expanded to cover single transactions, membership benefits, and services by office holders. Deeming provisions make import of services taxable without consideration, treat principal agent transactions as supplies, and deem aggregators as suppliers, producing issues for stock transfers, valuation and input tax credit chains. Articles Goods and Services Tax - GST Wed, 21 Sep 2016 13:26:33 +0530 https://www.taxtmi.com/article/detailed?id=6999