Tag Archives: Model GST Law 2016

Supply of Service under GST : Analysis

Supply of Service under GST Key Points about Supply of Service under Model GST Law Definition of service  cover even immovable property, Intangible property and actionable claim but cover money The explanation has been added in Model GST Law, but is not part of definition of service as given in proposed Article 366(26A) of Constitution of… Read More »

Taxable Event in GST (India)

Taxable Event in GST Key Points about Taxable Event in GST As per proposed Article 366 (12A) of Constitution of India,  Goods and Services Tax means a tax on supply of goods or services, or both, except taxes on supply of alcoholic liquor for human consumption Note that the word used is ‘supply’ and not ‘sale’. Thus two separate legal… Read More »