Eye Share: Key Recent Developments in the Interpretation of the Scope of ‘Supply’

Under GST, determining whether an activity falls under the meaning and scope of ‘supply’ is important to determine the applicability of GST. Section 7 of the CGST Act provides an inclusive definition of ‘supply’ by laying down specific inclusions under its scope.Ms. Ananya Sarkar (Sr. Associate, Reina Legal Advocates) and Ms. Shreya Khunteta (Associate) discuss the recent legislative and judicial developments in GST laws revolving around the scope of su...