What you will learn

• Explain the genesis of GST, the need for its introduction and the Constitutional and legal framework under which it was introduced.

• Identify and describe different forms of supplies of goods and services, deemed supplies and transactions excluded from the scope of supply.

• Differentiate various types of supplies and identify whether a supply is inter-State or intra-State, exempt or composite supply.

• Critically analyse whether a given transaction is a supply and define the nature of supply.