Supply in the course or furtherance of business Issue to knock the Courts’ door soon

Goods and Services Tax (‘GST’) being a new law in a cloudy field of taxation, has its own teething issues. These are the days of confusion and conflicts; dissenting views and opinions along with numerous jurisprudential mumblings. This article discusses the issue involving the interpretation of the phrase ‘in the course or furtherance of business’ (‘business test’) vis-à-vis a supply. A similar issue involving the ‘business’ test has also been debated upon since the erstwhile Sales Tax regime dating back to the 1960s. Since taxability as well as availment of seamless credit under GST regime is subject to this business test, the stakes have become larger for a taxpayer.

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Supply in the course or furtherance of business Issue to knock the Courts’ door soon