Page 16 - Chap1 Charge of Tax & Concept of Supply

ii) Ü Since the invoice for further supply of goods is being issued by the agent – Romi. in his own name, the
provision of goods from the principal – Patta Limited. - to the agent – Romi - would fall within the purview
of Schedule I of the CGST Act, 2017 and would amount to supply even though made without
consideration.
ÜFurther, supply of goods by Romi to the customer for consideration amounts to supply.

iii) Since any amount paid by employer to employee for not joining a competing business is paid for providing the
service of forbearance to act to refrain cannot be considered for providing services in the course of
employment, amount received by Miss Chhaya from Dilasa Limited amounts to supply under the GST law.

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