MEANING OF SUPPLY UNDER GST LAW.

SECTION 3 OF THE MODEL GST LAW:- Provides meaning and scope of supply . Besides use of word "includes" it uses words "all forms of" and "such as" indicating Legislature intention of giving the widest possible meaning.

supply indicates:-

• sale
• Transfer
• Barter
• Exchange
• License
• Rental
• Lease
• Disposal

Supply of services whereupon tax is liable to be paid on reverse charge basis.

Some of the examples of continuous supply of service.

Time of supply in case of continuous supply of service.

Time of supply of service.

Time of supply of service when part invoice raised or part payment received.

Time of supply