The Central Goods and Services Tax Act, 2017
CHAPTER III: LEVY AND COLLECTION OF TAX
Section 7: Scope Of Supply
Explanation using examples
Imagine a local bakery owner, Mrs. Sharma, who sells cakes and pastries. When she sells a cake to a customer, this transaction falls under Section 7(1)(a) of the CGST Act, 2017, as it is a sale of go