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"
- Traders Urge Punjab Government to Clear Delayed GST Refunds
- GST Council May Unblock ITC on Insurance, Catering, Free Samples, and Wasted Goods
- Assam Uses Data Analytics to Crack Down on GST Fraud
- P&H HC: ITC Cannot Be Denied Mechanically for Supplier’s Fraud
- Telecommunication Towers and GST: From Credit Exclusion to Immovability Test
