GST Means Goods and Services Tax
It is a new tax established in India from 1 July 2017
It is common tax applicable on Supply of goods and Services all over India
Goods are Sold by Dealers and Manufacturers ,Service is Provided by Service Providers
Hence it is applicable to all types of Business-Dealer Manufacturers and Service providers
Is GST Applicable on Sale or Supply?
Npte-It is applicable on Supply .
Supply Means Sales as well as Other Transactions like branch Transfer, Transfer to Agent etc
If Goods Sold transferred from Delhi Branch to Mumbai Branch, it is not Sale
but Still GST is applicable because it is supply of goods