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- If supply is for personal purpose, no GST is charged on it as it is not for business purpose
- If supply is for furtherance of business, it is included and GST is applicable.
Definition of Business
As per Section 2 (17)
Business: includes
- any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
- any activity or transaction in connection with or incidental or ancillary to (a) above;
- any activity or transaction in the nature of (a) above, whether or not there is volume, frequency, continuity or regularity of such transaction;
- supply or acquisition of goods including capital assets and services in connection with commencement or closure of business;
- provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members, members, as the case may be;
- admission, for a consideration, of persons to any premises; and
- services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
- services provided by a race club by way of totalizator or a licence to book maker in such club
- any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities
