1. If supply is for personal purpose, no GST is charged on it as it is not for business purpose
  2. If supply is for furtherance of business, it is included and GST is applicable.

Definition of Business

As per Section 2 (17)

Business: includes

  1. any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
  2. any activity or transaction in connection with or incidental or ancillary to (a) above;
  3. any activity or transaction in the nature of (a) above, whether or not there is volume, frequency, continuity or regularity of such transaction;
  4. supply or acquisition of goods including capital assets and services in connection with commencement or closure of business;
  5. provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members, members, as the case may be;
  6. admission, for a consideration, of persons to any premises; and
  7. services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
  8. services provided by a race club by way of totalizator or a licence to book maker in such club
  9. any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities
  1. Taxation for CA, CS, CMA Bcom M Com Exams May - June 2018
  2. GST for Exams

About the Author

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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 teachoo.com .