It means that
Goods and Services should be taxable (GST Rate should be charged on it)
+
It should not be covered in any exemption notification
Chapter 2: Supply under GST
What is Meaning of Supply?
Important Points of Supply to Attract GST
1. Supply should be of goods or services
Supply should be made for a consideration
Supply should be made in the course or furtherance of business
Supply must be by Taxable Person
Supply should be a taxable supply You are here
Supply Without Consideration
Chapter 2: Supply under GST
Last updated at April 16, 2024 by Teachoo
It means that
Goods and Services should be taxable (GST Rate should be charged on it)
+
It should not be covered in any exemption notification