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What are the necessary elements that constitute supply under MGL?


In order to constitute a ‘supply’, the following elements are required to be satisfied, i.e.-

  1. Supply of goods and / or services;
  2. Supply is for a consideration;
  3. Supply is made in the course or furtherance of business;
  4. Supply is made in the taxable territory;
  5. Supply is a taxable supply; and
  6. Supply is made by a taxable person.
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