- Supplies made without consideration will also come within the purview of supply under GST but only those activities which are specified in Schedule I to the CGST Act / SGST Act.
- The said provision has been adopted in IGST Act as well as in UTGST Act also.
- In cases where the inputs/ capital goods sent for job work are not returned with in the specified time limit, the supplies made by the principal to job worker will also be deemed to be a supply.
> NO Consideration + Within Schedule I = SUPPLY
> NO Consideration+ Job work sent but not return in time = SUPPLY
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