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





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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.