Supply under GST

meaning of supply & type of supply under GST
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Quick Summary
This discussion clarifies the concept of 'supply' under GST, as defined in Section 7 of the CGST Act 2017. It highlights that supplies made with or without consideration in the course of business are subject to GST. The key types of supply discussed are composite and mixed supplies, with their taxability governed by Section 8 of the CGST Act.

Refer the Provision of Section 7 of the CGST Act 2017 to understand the concept of "SUPPLY".

There are mainly Two types of Supply under GST :

1). COMPOSITE SUPPLY.
2). MIXED SUPPLY.

The Taxability of above Supplies are laid down under Section 8 of the CGST Act 2017.
Supply is important event in determining Taxability of Transaction.
The Defination of 'supply' contains in section 7 of CGST Act & supply of goods & services agreed to be made with or without consideration in course or furtherance of business are covered under the ambit of GST.

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