The taxable event in GST is 'supply' of goods or services or both. So a transaction to become taxable it must covers within the meaning scope of 'supply'.
As per Sec 7 of the CGST Act, 2017, the expression supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
As per Sec 2(83) 'outward supply' in
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