Finance/Compliance Consultant
75671 Points
Posted on 08 November 2026
A minor selling goods:
• "Supply" (Sec 7) requires a supply of goods or services for consideration, by a person in the course or furtherance of business. A minor can be a "person" (individual), and if the minor carries on a business (e.g. through a guardian), the supplies are taxable.
• However, a minor can't enter into contracts (Indian Contract Act). Business is typically run by the guardian on the minor's behalf. GST registration in a minor's name is possible (with the guardian as authorised signatory).
• Isolated sale of personal goods by a minor (not business) isn't a supply.