GST Charging Section

1. Supply
GOODS & SERVICES

2. The taxable event under GST is the
Supply of Goods and/Services :
• All taxes such as Central Excise, Service Tax and
VAT/CST will be subsumed under GST, and the
concept of manufacture of goods, sale of goods,
and provision of services would no longer be
relevant.
• Thus, for every business, it is crucial to understand
the relevance of supply which sets the scope of
transactions liable for the levy of GST.

3. Relevance of Supply under GST
• The term ‘Supply’ includes all forms of supply of goods or
services, supplied or to be supplied, for a consideration, in
the course of or for furtherance of business.

4. “Supply”

5. The following are considered as Supply
with Consideration:

6. “Supply”

7. “Supply”

8. The following activities are considered as Supply
even without consideration, and are liable for tax.

11. Supplies made for a consideration whether or not in
the course or for furtherance of business
The import of service
for a consideration
whether or not in the
course or for furtherance
of business is
considered as taxable
supply.
This implies that if the
services are imported for
a consideration, either
for business purpose or
for personal use, you are
liable to pay GST.
Example
Super Cars Ltd imported navigation design services from a vendor in
Singapore for a consideration of SGD (Singapore Dollars) 20,000.
Now, Super Cars Ltd is liable pay GST on the above mentioned import
of service on reverse charge.