This document explains the concept of a 'taxable event' within GST law, focusing on the crucial definition of 'Supply'. It details Section 9 of the CGST Act, 2017, which outlines the levy and collection of GST on intra-state supplies. The content further elaborates on Section 7 of the CGST Act, defining what constitutes a 'supply', including the essential elements of consideration and business furtherance. This resource is vital for anyone needing to understand the foundational aspects of GST applicability.