Query on supply

if a minor selling goods to Mr.x, does it constitute supply under gst
Replies (3)
Quick Summary
This discussion explores whether a transaction where a minor sells goods to an individual named Mr. X qualifies as a supply under GST regulations. The consensus suggests that a minor generally cannot legally trade, implying such a transaction might not be considered a valid supply for GST purposes.

Minor cannot trade
Well said

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.

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