1. Free food in the form of prasadam supplied at Anna Kshetras or religious institutions like Temple, Mosque, Gurudwara, Church, Derasar, etc. attracts NIL GST.

However, certain inputs goods and services for making the prasadam in such religious institutions will be subject to GST. Which means, the religious institution will have to pay GST to their supplier. It can be for sugar, edible oil, transportation, cups, plates, cleaning services, etc.

2. Samples supplied free of cost does not come under the umbrella of supply as there is no consideration. But the same is not applicable for scenarios coming under Schedule I.

3. An individual (non - business person) purchases a motorcycle from an authorized dealer for personal use and sells it to his friend for a consideration. Such sale activity is not a supply under CGST Act, 2017 as there is no course or furtherance of business for the individual. Also, at the time of purchasing the motorcycle, this individual would have not claimed Input Tax Credit. (As the motorcycle is for his personal purpose and it is not in course or furtherance of business.)

4. Mr. Akshay, a salaried person imported architectural services from S. Korea for US $1,000. This case will be treated as a supply as any importation of services with or without consideration falls in the bracket of supply regardless of any relation or non-relation to business.

5. Kumar Clothing Ltd. transfers 500 kurtas from their factory in Bhiwandi, Maharashtra to to their showroom in Mangalore, Karnataka. Both the units (Bhiwandi and Mangalore) are registered with the same business PAN and hence, they will distinct persons. This transfer of 500 kurtas from Bhiwandi to Mangalore will be treated as a supply even if there is no consideration as this transfer is for in course or furtherance of business.

6. An employer gifting his employee up to a value of Rs. 50,000/- is outside the coverage of GST. However, if the gift value crosses Rs. 50,000/-, then it will be treated as a supply as it is in course or furtherance of business. Also, they are related persons.

7. Ravi Ltd., Maharashtra consigned goods to Vira Ltd., Punjab to sell on their behalf. This will be treated as supply as Ravi Ltd. becomes Principal and Vira Ltd. becomes Agent. And any transfer of goods between principal and agent without consideration will be treated as supply.

8. Import of services from an unrelated person for personal purpose with consideration is a taxable supply.

9. Import of services from an unrelated person for business purpose with consideration is a taxable supply.

10. Import of services from a related person for personal use with consideration is taxable supply.

11. Import of services from a related person with consideration in course or furtherance of business is a taxable supply.

12. Import of services from an unrelated person for personal use without consideration is not a taxable supply.

13. Import of services from a unrelated person for business purpose without consideration is a taxable supply.

14. Import of services from a related person for personal use without consideration is not a taxable supply.

15. Import of services from a related person without consideration in course or furtherance of business is a taxable supply.

16. Krish Koopers Ltd is a registered organization in Noida, UP and has a subsidiary in Delaware, USA. Here, services provided by the US subsidiary to Noida based holding company even without any consideration will be treated as a supply.

17. Ola Cabs provided share cab services to three different passengers in Mumbai city. This will be treated as supply of services.

18. Maruti Suzuki sells cars on hire purchase basis where ownership is transferred to the buyer upon payment of final installment. Here, though the possession of the car is transferred to the buyer, it is treated as supply of goods.

19. Mr. Krishnan, Mumbai uses his residential premises partially for residence and partially for GST Practitioner coaching business. In case the property is leased to Mr. Krishnan, it will be treated as a taxable supply of service.

20.  SIWS College, Mumbai handed over college premises painting work to Harilal Painters td in Mumbai. This will be treated as a job work undertaken by Harilal Painters Ltd and will be treated as supply of service for Harilal Painters.

21. Mahavir Stores, Sion sells trademarked GST Software in CD to their customers. This will be treated as supply of service as Mahavir Stores is only permitting temporary right to use the GST software. The buyer will have to renew after a specific period of time.

22. Mr. Girish is the whole time Managing Director of Milan Ltd. Here, services provided by Mr. Girish will not be treated as supply as Mr. Girish is under full time employment with the company. But if Mr. Girish is an independent Director of the company, then his services would be treated as taxable supply of services under GST and hence, GST will be payable. Here, the company will pay director sitting fees to Mr. Girish and GST to the Government under Reverse Charge Mechanism.

23. Mr. Ganesh from India purchased goods from Singapore and sold it to Ms. Joshua in Sri Lanka without bringing goods to India. Under GST, this transaction will neither be treated as goods nor services.

24. Mr. Kunal imported goods to India from Mr. Kazi from Kuwait and kept them in custom bonded warehouse without clearing for domestic consumption. In the meantime, he sold these goods to Mr. Sayyed from India. This transaction between Mr. Kunal and Mr. Sayyed will neither be treated as goods nor services as they are not cleared at the time of sale. The same will be treated as a supply between Mr. Kazi and Mr. Sayyed once it gets cleared.

25. Mr. Raja from India imported goods from Ms. Singu of Singapore. While the goods were on board in the high seas, Mr. Raja endorsed the documents of the title of the goods to Ms. Rani of India. This transaction between Mr. Raja and Ms. Rani is neither supply of goods nor supply of services.