The answer is Yes. In certain conditions, such as the import of services for a consideration whether or not in the course of a business (Section 7(1) (b)) or supplies made without consideration, as defined in Schedule-I of the CGST/SGST Act, if one or more of the criteria listed in answer to the previous question are not met, it will still be treated as supply for GST purposes.
GST Return Filing
- What is the taxable event under GST?
- What is the scope of ‘supply’ under the GST law?
- What is a taxable supply?
- What are the necessary elements that constitute supply under CGST/SGST Act?
- Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?
- Are self-supplies taxable under GST?
- Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods?
- What do you mean by “supply made in the course or furtherance of business”?
- What is a Composite Supply under CGST/ SGST/UTGST Act? How will tax liability on a composite supply be determined under GST?
- What is a mixed supply? How will tax liability on a mixed supply be determined under GST?