https://www.taxtmi.com/manuals?id=1719 The statutory concept of supply under GST includes provision of goods or services for consideration in the course or furtherance of business, transactions agreed to be made, imports of services, and specified activities without consideration. Deemed supplies under Schedule II and exclusions under Schedule III distinguish taxability, while notifications and circulars clarify sectoral issues such as warranty replacements, insurance salvage, and licence fees. The taxability test focuses on supply, consideration, business nexus, taxable person status, taxable supply character, and supplies between associations and members. en-us Wed, 09 Aug 2017 17:14:00 +0530 Mon, 09 Mar 2026 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1719 The statutory concept of supply under GST includes provision of goods or services for consideration in the course or furtherance of business, transactions agreed to be made, imports of services, and specified activities without consideration. Deemed supplies under Schedule II and exclusions under Schedule III distinguish taxability, while notifications and circulars clarify sectoral issues such as warranty replacements, insurance salvage, and licence fees. The taxability test focuses on supply, consideration, business nexus, taxable person status, taxable supply character, and supplies between associations and members. Manuals GST Wed, 09 Aug 2017 17:14:00 +0530 https://www.taxtmi.com/manuals?id=1719