Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?

Can a transaction in which any one or more of  the above criteria is not fulfilled, be still considered  as supply under GST?

Topic Name – Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?

 

Under certain circumstances such as import of services for a consideration whether or not in the course or furtherance of business (Section 3(1) (b)) or supplies made without consideration, specified under Schedule-I of CGST/SGST Act, where one or more ingredients specified in answer to question no.4 are not satisfied, it shall still be treated as supply for levy of GST.

 

 

 

 

 

 

 

 

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