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INSERT INTO wp_post_views (id, type, period, count) VALUES (682, 0, '20191119', 1) ON DUPLICATE KEY UPDATE count = count + 1

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INSERT INTO wp_post_views (id, type, period, count) VALUES (682, 1, '201947', 1) ON DUPLICATE KEY UPDATE count = count + 1

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INSERT INTO wp_post_views (id, type, period, count) VALUES (682, 2, '201911', 1) ON DUPLICATE KEY UPDATE count = count + 1

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INSERT INTO wp_post_views (id, type, period, count) VALUES (682, 3, '2019', 1) ON DUPLICATE KEY UPDATE count = count + 1

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INSERT INTO wp_post_views (id, type, period, count) VALUES (682, 4, 'total', 1) ON DUPLICATE KEY UPDATE count = count + 1

Elements that constitute supply under CGST/SGST Act - Gurukul Kendra

Elements that constitute supply under CGST/SGST Act

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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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