GST is normally applicable if following conditions are fulfilled

  1. Supply should be of goods or services
  2. Supply should be made for a consideration
  3. Supply should be made in the course or furtherance of business
  4. Supply should be made by a taxable person
  5. Supply should be a taxable supply



There are exceptions to these rules also


For Certain Services,even if there is no consideration,still GST is charged)


Lets study these rules and exceptions one by one in Detail





  1. Taxation for CA, CS, CMA Bcom M Com Exams May - June 2018
  2. GST for Exams
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at .