Any activity becomes supply in accordance with Section 7 of CGST Act, 2017. After becoming supply, one need to check whether this supply is schedule III item or not? After this test, that supply goes to the test of exemptions which are given under section 11 of CGST Act, 2017. Under section 11, Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017 (as amended from time to time) is issued.
Source Taxscan
Latest Posts in "India"
- Key Changes in RBI’s FEMA Export and Import Regulations, 2026: Integrated Rules and Reporting Updates
- Deemed Exports Under GST: Eligibility, Taxation, and Refunds for Supplies to SEZs and EOUs
- How RoDTEP and GST Together Ensure Tax-Neutral Exports for Indian Exporters
- GST on Dine-in, Takeaway, and Delivery App Orders: Rates, Compliance, and Reporting Differences
- Ensuring ITC Compliance: Mastering GSTR-2B Reconciliation and Audit Readiness for 2026
