Q 98. Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?


Ans. Yes. Under certain circumstances such as importation of service (Section 3(1) (b)) or supplies made without consideration, specified under Schedule-I of MGL, where one or more ingredients specified in answer to question no. 4 are not satisfied, it shall still be treated as supply under GST Law. [ As per FAQ on GST published…

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