Decide as per provisions contained under the CGST Act, 2017 whether the following activities constitute supply or not: (i) Services received from Government against taxes paid.
CS Professional · Advanced Tax Laws · PYQS · December 2021
Decide as per provisions contained under the CGST Act, 2017 whether the following activities constitute supply or not: (i) Services received from Government against taxes paid.
Answer & Explanation:
Not a Supply. Tax payer pays different types of taxes to the government treasury and government performs welfare activities out of such taxes. There should be a direct link and a not any casual link between activity and consideration. Therefore, such activities do not constitute service as there is no direct link between such services and taxes; hence, such activities would not qualify as supply.
Topics: GST
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