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 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.