GSTplus HelpCenter

Search for answers to your questions by entering keywords below, or look through our knowledge base.

  1. GSTplus HelpCenter
  2. Frequently Asked Questions
  3. Meaning and Scope of Supply

What are the necessary elements that constitute supply under MGL?

Follow

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.
Was this article helpful?
0 out of 0 found this helpful

Comments