Supply :– The taxable event in GST is supply of goods or services or both.
The meaning and scope of supply under GST can be understood in terms of following six parameters.
1. Supply of goods or services. Supply of anything other than goods or services does not attract GST
Under GST there are two tax points one for the supply of goods and another for the supply of services.
2. Supply should be made for a consideration
3. Supply should be made in the course or furtherance of business
4. Supply should be made by a taxable person
5. Supply should be a taxable supply
6. Supply should be made within the taxable territory
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