Ankush Singh
asked
"What do you mean by “supply made in the course or furtherance of business” in CST Laws?"
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ARJUN PRATAP SINGH
answered
"Dear Friend,
as far as your query is concerned let me informed regarding your query that
No definition or test as to whether the activity is in the
course or furtherance of business has been specified under
the MGL. However, the following business test is normally
applied to arrive at a conclusion whether a supply has been
made in the course or furtherance of business:
1. Is the activity, a serious undertaking earnestly
pursued?
2. Is the activity is pursued with reasonable or
recognisable continuity?
3. Is the activity conducted in a regular manner based
on sound and recognised business principles?
4. Is the activity predominantly concerned with
the making of taxable supply for consideration/
profit motive?
The test may ensure that occasional supplies, even if
made for consideration, will not be subjected to GST.
Hope answer regarging your query was helpful to you.
Also let me know your further query.
Regards,
Arjun Pratap Singh
"
