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


  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. GST for Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.