Supply Under GST:
|
SL. No. |
BUSINESS ACTIVITY |
GST LIABILITY |
|
1 |
Sale, Transfer, Barter, Exchange, License, Rental, Lease or Disposal of goods |
YES |
|
2 |
Import of Services for a consideration: – |
YES |
|
A |
In the course or furtherance of business |
YES |
|
B |
For Personal Consumption |
YES |
|
3 |
Permanent transfer / disposal
of business assets without consideration where ITC has been involved on such assets |
YES |
|
4 |
Supply between related person
when made in the course or furtherance of business |
YES |
|
5 |
Supply between two units of
same PAN number when made in the course or furtherance of business |
YES |
|
6 |
Supply of goods by a principal
to his agent where agent undertakes to supply on behalf of the principal |
YES |
|
7 |
Transfer of right in goods or
of undivided share in goods without transfer of title thereof |
YES |
|
8 |
Any treatment or process which is being applied to another person’s goods Change in usage of goods – from
business to private use, whether or not for a consideration |
YES |
|
9 |
Renting of immovable property |
YES |
|
10 |
Construction of civil structure
where part of whole of the consideration is received before issuance of completion certificate. |
YES |
|
11 |
Work contract transaction |
YES |
|
12 |
Transfer of the right to use any goods for any purposes |
YES |
|
13 |
Supply of goods by any
unincorporated association or body of person to a member thereof. |
YES |
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