1. SUPPLY OF GOODS IN
GST
N. HARIHARAN BCOM CS.,DTP.,DOA
BCOM CS , SECOND YEAR
A. AMUTHA
3RD CHEMESTRY
ARULMIGU PALANIANDAVAR ARTS COLLEGE
FOR WOMEN
2. • Based on Taxability:
–Taxable Supply
–Non-Taxable Supply
–Exempt Supply
• Based on Nature:
–Inward Supply and Outward Supply
–Composite Supply and Mixed Supply
• Based on Jurisdiction
–Inter State Supply and Intra State Supply
–Exports and Imports
Types of Supply
3. 4
Composite Supply
● Two or more Taxable Supplies
● Naturally bundled AND supplied in conjunction in
the ordinary course of business
● One shall be principal supply
● Rate of Tax – Principal Supply Rate
Mixed Supply
● Two or more Individual Supplies
● Supplied in conjunction
● for a single price
● not being a composite supply
● Rate of Tax – Highest rate of tax
Types of Supply
4. Inter State Supply Vs Intra State Supply
Location
of
Supplier
Place of
supply
Same
State/UT
Location
of
Supplier
Place of
supply
Different
State/UT
Sec.7 of IGST Act - Inter-State Supply
Sec.8 of IGST Act - Intra-State Supply
CGST
AND
SGST
IGST
5. Inter State Supply Vs Intra State Supply
TAMILNADU
SUPPLIER
PLACE OF SUPPLY
KARNATAKA
State Border
CGST + SGST
6. Inter State Supply Vs Intra State Supply
TAMILNADU
SUPPLIER PLACE OF SUPPLY
KARNATAKA
State Border
IGST
