May 07, 2024
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Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST ?

Yes. Under certain circumstances such as import of services for a consideration whether or not in the course or furtherance of business (Section 7(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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sgstcriteriaconsideredsection-7-1---b-gstcgstsupplyschedule-i