Important Points of Supply to Attract GST

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

(Example 

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

Lets study these rules and exceptions one by one in Detail