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Elements that constitute supply under CGST/SGST Act

In order to constitute a ‘supply’, the following elements are required to be satisfied, i.e.-

(i) the  activity involves supply of goods or services or both;

(ii) the supply is for a consideration unless otherwise specifically provided for;

(iii) the supply is made in the course or furtherance of business;

(iv) t h e supply is made in the taxable territory;

(v) the supply is a taxable supply; and

(vi) t h e supply is made by a taxable person

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