Demystifying supply as per revised model GST law

CA Chitresh Gupta , Last updated: 11 February 2017  
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Article 366(12A) of the Constitutional (101st Amendment) Act, 2016 defines the Goods and Services tax (GST) as a tax on supply of goods or services or both, except supply of alcoholic liquor for human consumption. The term supply is, however, not defined in the Constitution. The concept of supply

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CA Chitresh Gupta
(Consultancy)
Category GST   Report

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