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

Time of supply of service.

Time of supply of service.

How the time of supply will be determined when it is not possible to ascertain it.

Time of supply in case of reverse charge.

Time of Continuous supply depends on certain conditions.

Examples of continuous supply

Time of supply in case of continuous supply of goods.

Time of deemed supply as per explanation Ist of section 12(2) of the ACT

Time of supply when goods are not required to be removed.

Meaning of date on which the supplier receives the payment.

Time of supply when part invoice or part payment is received.

Time of supply in case where goods are not required to be removed.

Meaning of removal in relation to goods.

Time of supply of goods

Meaning of services

Time of supply

Removal of goods & tax incidence

Time of supply.

Key features of time of supply

Time of supply

Chapter : Meaning of taxable person

Meaning of taxable person

Exception of taxable persons

Meaning of taxable person

Meaning of taxable person

Meaning of taxable person

Meaning of taxable person

Meaning assigned to Taxable person under section 9 of the ACT

Provision of taxable in respect of Central or State Government or local authority

Exclusion from taxable person & agriculturist definition

Exclusion from taxable person

Exclusion from taxable person

Exclusion from taxable person

Meaning of taxable Person.

Chapter: Levy & collection of tax.

Levy & collection of Tax

Levy of Tax collection under GST

Levy of Collection of Tax

Deemed supply of goods by the taxable person.

Matters of Schedule IInd to be treated as supply.

Supply even without consideration.

Assets retained after deregistration.

Business assets put to private or non business use.

Supply even without consideration of Schedule IST