CA Intermediate Taxation by CA.

Pawan Sarda
GST – Ch. B Supply under GST

Ch I - Sec .

1,2 → C

ch II
- Sec .
3- 6 ×

Sec -7,8 → B
Ch # .
,

C
9,10 ,
→

→ D
11

Ch II -

Sec .
12.13.* ,
15 → E

ch I -
Sec .
16,1-7,18 ,
#* # .
→ F

ch # .
Sec .
22-30 → G

Sec 31 34 → H
ch #
-

35,36 X
d. v Sec .

ch .
# Sec .
37 ,
# 3940,41 # ☒ 44 , , → J
45,46 47,48 ,

Ch # .
Sec 49,50
.

,
#* # ,
→ I
 CA Intermediate Taxation by CA. Pawan Sarda
GST – Ch. B Supply under GST

/
for ≤ by
P in
f. B=
(a) All
forms
-
-

INCLUDES
-

Members
Association / club
( aa
)
(b) Import of
S -

for C- ☒
(c) schedule I -

*
supply of G / S schedule I
Classification
:
as

EXCLUDES (a) Schedule II

(b) Notified Trans .

Power
of CG to
notify Supply of a #
Supply of # s
 CA Intermediate Taxation by CA. Pawan Sarda
GST – Ch. B Supply under GST

MEANS

go.gam/.a.wn.g.gmg.a
•Movdsleprop#E✗É
Money
•

•
securities
INCLUDES
Immovable
•
ATE claim
•

property
/
Betting
]
/
ONLY Lottery
[ Gambling
•
a. own •
,
, attached to land
things attached to land things
to be severed not agreed to be severed
agreed
-

•
( held
for
Money numismatic value )
 CA Intermediate Taxation by CA. Pawan Sarda
GST – Ch. B Supply under GST

infants
•
" "
" "" " " "
° ""
" ◦
Money
•

INCLUDES •
Securities
/
Activity
•
-

use can .

qmoney
-

separate cans .

transaction
•

facilitating
in securities
?⃝
 CA Intermediate Taxation by CA. Pawan Sarda
GST – Ch. B Supply under GST

ANY PAYMENT ANY Act / FORBEARANCE

( Money / otherwise ) ( monetary value )

respect of
}
→ in /
Gls / B
in response to /
SUPPLY
of
inducement of
for
/ other person
→
by recipient by any
EXCLUDES : •
CG / SG Subsidy
•
Deposits ( unless applied as cons
)
.
 CA Intermediate Taxation by CA. Pawan Sarda
GST – Ch. B Supply under GST

"

Sec 7-
.

(1)
/s ✓ ✓
forms of supply
a
(a) All

×fs•i×
(c) Sihednei
1. Permanent TRF / Disposal

2. R - R D - D
,

3. P → A Cust

swpp.tt??t.ys1xI?#
→ G ✗
.

4. Import of S
from R1

/
 CA Intermediate Taxation by CA. Pawan Sarda
GST – Ch. B Supply under GST

For without
consideration consideration

for business for other

for purpose
for
business other
From From
purpose Rel Person
.
/ other NOT

Own Est -

person supply
SUPPLY SUPPLY

[Sec .7( 1) (a) [7%44] SUPPLY Noot

SUPPLY
[ oh .I(