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.
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