https://www.taxtmi.com/article/detailed?id=15530 GST treats supply as the taxable event and gives it an inclusive, expansive meaning under the CGST and IGST framework. Supply covers transfers, leases, licenses and similar commercial dealings for consideration in the course or furtherance of business, while import of services for consideration is also treated as supply. Zero-rated supply is recognised for exports and, subject to the statutory conditions stated, supplies to SEZ units or developers for authorised operations. en-us Mon, 01 Dec 2025 08:51:54 +0530 Mon, 01 Dec 2025 08:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15530 GST treats supply as the taxable event and gives it an inclusive, expansive meaning under the CGST and IGST framework. Supply covers transfers, leases, licenses and similar commercial dealings for consideration in the course or furtherance of business, while import of services for consideration is also treated as supply. Zero-rated supply is recognised for exports and, subject to the statutory conditions stated, supplies to SEZ units or developers for authorised operations. Articles Goods and Services Tax - GST Mon, 01 Dec 2025 08:51:54 +0530 https://www.taxtmi.com/article/detailed?id=15530