Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
11. Removal of words “such as” as the definition of Supply is inclusive one.
Section 7(1)(a) of the CGST Act provides that Supply includes—(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business,
In section 7(1)(a), the words ‘such as’ while listing the various forms of supply appears to be
an indicative list and due to this, various concerns arise. It appears to render ‘manufacture’ also to be liable to GST even if it is only in preparation of supply. Contracts signed without any goods or services being appropriated appears to attract GST.
It is suggested to remove words ‘such as’ and even after deletion supply does not become
limited in any way as the definition is inclusive to take care of any extraneous situation.
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