M/s Bharat Electronics disposed scrap part of its electric unit to a scrap dealer in the normal course of business.

CS Professional · Advanced Tax Laws and Practice · PYQS · June 2019
M/s Bharat Electronics disposed scrap part of its electric unit to a scrap dealer in the normal course of business.

Answer & Explanation:

The disposal of scrap part of electric unit to the scrap dealer is in the normal course or furtherance of business of M/s Bharat Electronics and thus shall be considered as supply.

Topics: CGST Act, 2017

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