If GST Charged On Sales or Supply?

(Normally,we say GST is charged on Sales

But Actually,GST is applicable on Supply of Goods or Services

Supply means



Other things like Exchange,Barter etc


What is Taxable Event Under GST

Taxable event under GST is supply of goods or services or both.

  • CGST and SGST/ UTGST will be levied on intra-State supplies.
  • IGST will be levied on interstate supplies


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.