What is the taxable event under GST?

The supply of goods or services, or both, is a taxable event under GST. Various taxable events, such as manufacture, sale, provision of service, purchase, admission into a state’s jurisdiction, and so on, have all been referred to as a single taxable event called “supply”. GST is applicable on the supply of goods, services, or both, except on the sale of alcoholic liquor for human consumption. GST as any tax is applicable on the supply of goods, services, or both, except on the sale of alcoholic liquor for human consumption.

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