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What is Understanding Supply Under GST about?

1. The chapter discusses supply as the taxable event under GST, which resolves controversies around taxable events under previous indirect tax laws. 2. Supply is defined broadly under GST as the supply of goods or services or both. This departs from the previous concepts of taxable events being sale, manufacture, or provision of service. 3. Key definitions discussed include goods, services, consideration, actionable claim, manufacture, taxable supply, and supplier.

Author

Prem

Language

EN